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Disclosure of related party transactions under IFRS : does cross-listing reduce the legal origin disclosure gap?
Santos, Edilene Santana; Schiozer, Rafael Felipe; … - In: The international journal of accounting 57 (2022) 4, pp. 1-45
Persistent link: https://www.econbiz.de/10013389416
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Related party transactions disclosure in the emerging market of the United Arab Emirates
ElKelish, Walaa Wahid - In: Accounting research journal 30 (2017) 4, pp. 362-378
Persistent link: https://www.econbiz.de/10011813068
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CEO, CFO, and board attributes' effect on fair value agriculture disclosure
Zaimah Abdullah; Qaderi, Sumaia Ayesh; Ariffin, … - In: Cogent business & management 10 (2023) 3, pp. 1-29
This study analyzed the current practice of Malaysian agricultural companies in disclosing their biological assets by examining the effect of chief executive officer (CEO), chief financial officer (CFO), and board attributes on fair value agriculture disclosure (FVAD), consequently proposing a...
Persistent link: https://www.econbiz.de/10014505864
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Internal control information disclosure and corporate governance : evidence from an emerging market
Agyei-Mensah, Ben Kwame - In: Corporate governance : the international journal for … 16 (2016) 1, pp. 79-95
Persistent link: https://www.econbiz.de/10011490450
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The impact of IFRS adoption and corporate governance principles on transparency and disclosure : the case of Borsa Istanbul
Aksu, Mine; Espahbodi, Hassan - In: Emerging markets finance & trade : a journal of the … 52 (2016) 4/6, pp. 1013-1028
Persistent link: https://www.econbiz.de/10011563265
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Firm characteristics and the level of IFRS compliance and disclosure in GCC countries
Nimer, Khalil; Qader, Muath Abdel; Darwish, Tamer K. - In: International journal of business governance and ethics … 18 (2024) 2, pp. 215-240
Persistent link: https://www.econbiz.de/10015061060
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M&A disclosure post-global financial crisis : the influence of family ownership
Florio, Cristina; Rossignoli, Francesca - In: International journal of accounting, auditing and … 20 (2024) 3/4, pp. 291-318
Persistent link: https://www.econbiz.de/10014545182
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Factors affecting financial instruments disclosure in emerging economies : the case of Jordan
Tahat, Yasean; Mardini, Ghassan H.; Power, David M. - In: Afro-Asian Journal of Finance and Accounting : AAJFA 7 (2017) 3, pp. 255-280
Persistent link: https://www.econbiz.de/10011840533
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Corporate governance disclosure practices and their determinant factors in European emerging countries
Mateescu, Ruxandra-Adriana - In: Journal of accounting & management information systems … 14 (2015) 1, pp. 170-192
This paper investigates the corporate governance voluntary and nonvoluntary disclosure practices of the listed companies from four European emerging countries, namely Estonia, Poland, Hungary and Romania. The study also identifies how compliant are the companies from these countries with their...
Persistent link: https://www.econbiz.de/10011311132
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Progressing corporate governance disclosure in Egypt : current status and action plan
Samaha, Khaled - In: Corporate ownership & control : international … 10 (2012/13) 4, pp. 9-20
Persistent link: https://www.econbiz.de/10010225761