Výsledky vyhledávání - "Mandatory disclosure"

Akademický článek

The impact of directors' attributes on IFRS fair value disclosure: an institutional perspective

Autor: Arafat, Imam, Fifield, Suzanne, Dunne, Theresa

Publikováno v: Journal of Applied Accounting Research, 2023, Vol. 25, Issue 5, pp. 1060-1090.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/JAAR-02-2023-0038

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Akademický článek

Is mandatory disclosure an effective panacea for buyer beware?

Autor: Waye, Vicki Catherine, Snowden, Collette, Knowler, Jane, Zito, Paula, Burton, Jack, McIntyre, Joe

Publikováno v: Journal of Property, Planning and Environmental Law, 2023, Vol. 16, Issue 3, pp. 218-236.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/JPPEL-07-2023-0034

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Akademický článek

Market reactions to timing and information of mandatory disclosures

Autor: Kiattikulwattana, Prapaporn, Pattanapanyasat, Ra-Pee

Publikováno v: Journal of Accounting in Emerging Economies, 2023, Vol. 14, Issue 2, pp. 352-372.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/JAEE-06-2022-0177

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Elektronická kniha

Proportionality in a European Capital Markets Code

Autor: Chiu, Iris H-Y, author

Publikováno v: Regulating EU Capital Markets Union : Volume I: Fundamentals of a European Code, 2024.

Externí odkaz: https://doi.org/10.1093/oso/9780192882660.003.0013

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Akademický článek

Does corporate governance report disclosure increase stock retirement? Evidence from Korea

Autor: Hyoung Seok Choo, Taegon Moon, Sun-ae Cho, Doocheol Moon

Publikováno v: Investment Management & Financial Innovations, Vol 21, Iss 2, Pp 227-239 (2024)

This study examines the influence of the mandatory disclosure of corporate governance reports on stock retirement in Korea. Given the challenges of applying stock repurchasing to measure shareholder return policy in the Korean stock market, this stud

Externí odkaz: https://doaj.org/article/10afe42937f848619a1419eba4429623

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Akademický článek

Evaluating Mandatory Corporate Social Responsibility Disclosure Policies and Sustainability Development Goals Achievement in Indonesia

Autor: Ratna Artha Windari, Yetty Komalasari Dewi

Publikováno v: Yustisia, Vol 13, Iss 1, Pp 1-26 (2024)

The enactment of the 2007 Company Law confirms Indonesia’s requirement for mandatory disclosure of Corporate Social Responsibility (CSR). However, there has not been any research specifically examining CSR activities from the report disclosed. Only

Externí odkaz: https://doaj.org/article/cc7601e8cda44e5fbe809eaaaf325bc5

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