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pro vyhledávání: '"Hedi Baazaoui"'
Autor:
Hedi Baazaoui
Publikováno v:
Copernican Journal of Finance & Accounting, Vol 9, Iss 2, Pp 9-24 (2020)
In this paper, we have proposed a new method for calculating the disclosure index, which consists of calculating the basic score by accounting standard or category of information and determining the overall disclosure index, which is the average of t
Externí odkaz:
https://doaj.org/article/64dcac0d6f824c8484fb8d104b59df3f
Autor:
Hedi Baazaoui, Mohamed Ali Zaraï
Publikováno v:
International Business and Accounting Research Journal, Vol 3, Iss 2, Pp 124-153 (2019)
The effect of firm characteristics on the disclosure of IAS/IFRS information can not be studied in isolation of the national context of the country of nationality or domicile of the firm. Starting from the assumption that the intrinsic characteristic
Externí odkaz:
https://doaj.org/article/694c74ac601d4e17a46b5eba721601f9
Autor:
Mohamed Ali Zarai, Hedi Baazaoui
Publikováno v:
International Business and Accounting Research Journal, Vol 3, Iss 2, Pp 124-153 (2019)
The effect of firm characteristics on the disclosure of IAS/IFRS information can not be studied in isolation of the national context of the country of nationality or domicile of the firm. Starting from the assumption that the intrinsic characteristic