Compliance with IFRS mandatory disclosure requirements: a structured literature review
This paper reviews the literature on compliance with IFRS mandatory disclosure
requirements for the post-2005 period. We adopt a structured literature review methodology …
requirements for the post-2005 period. We adopt a structured literature review methodology …
The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis
ABSTRACT Adopting Systematic Literature Network Analysis (SLNA), this paper reviews the
existing literature on the quality of company reports, defined as both voluntary and …
existing literature on the quality of company reports, defined as both voluntary and …
The effects of business ethics and corporate social responsibility on intellectual capital voluntary disclosure
The effects of business ethics and corporate social responsibility on intellectual capital
voluntary disclosure | Emerald Insight Books and journals Case studies Expert Briefings …
voluntary disclosure | Emerald Insight Books and journals Case studies Expert Briefings …
Compliance with IFRS 15 mandatory disclosures: an exploratory study in telecom and construction sectors
Purpose The purpose of this study is to explore the degree of compliance of a sample of
European Union (EU) listed groups with the International Financial Reporting Standard 15 …
European Union (EU) listed groups with the International Financial Reporting Standard 15 …
Determinants of IFRS compliance in Africa: analysis of stakeholder attributes
Purpose This paper aims to examine the drivers of companies' compliance with International
Financial Reporting Standards (IFRS) using the stakeholder salience theory …
Financial Reporting Standards (IFRS) using the stakeholder salience theory …
Introducing more IFRS principles of disclosure–will the poor disclosers improve?
The current paper was prepared for the International Accounting Standards Board (IASB)
Research Forum 2017 and evaluates the effects of introducing more principles of disclosure …
Research Forum 2017 and evaluates the effects of introducing more principles of disclosure …
Reviewing IFRS goodwill accounting research: Implementation effects and cross-country differences
A d'Arcy, A Tarca - The International Journal of Accounting, 2018 - Elsevier
We review 42 studies from 2008 to early 2017 about IFRS goodwill accounting choices for
recognition, impairment, and disclosure of goodwill, focusing on cross-country evidence of …
recognition, impairment, and disclosure of goodwill, focusing on cross-country evidence of …
Sustainable disclosure versus ESG intensity: Is there a cross effect between holding and SRI funds?
Abstract Sustainable and Responsible Investment (SRI) funds–the largest component of the
fast‐expanding sustainable financial investment industry–apply environmental, social and …
fast‐expanding sustainable financial investment industry–apply environmental, social and …
Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors' pricing
Purpose Concerns relating to the representational faithfulness and, consequently, the
relevance of fair value (FV) estimates are likely to be heightened in the wake of market …
relevance of fair value (FV) estimates are likely to be heightened in the wake of market …
Analysing SDG disclosure and its impact on integrated thinking and reporting
Purpose The study aims to empirically investigate whether the disclosure of Sustainable
Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a …
Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a …