Zobrazeno 1 - 5
of 5
pro vyhledávání: '"Seppo Ikaheimo"'
Publikováno v:
Risks, Vol 12, Iss 1, p 2 (2023)
How does a board of directors respond to stringent transnational regulations on corporate governance? We explore this question in a case study that includes interviews with key governance actors of a bank dealing with regulatory changes in the Europe
Externí odkaz:
https://doaj.org/article/e40a9a7a673942ce80c60ce6b71a641d
Publikováno v:
SSRN Electronic Journal.
We investigate if additional customized disclosure increases transparency or opacity for firms from IFRS reporting jurisdictions that adopt digitized financial statement filing. We identify the major data items that require customized extensions (fir
Publikováno v:
SSRN Electronic Journal.
The accounting literature contains a large quantity of studies about mandatory regulatory- enforced changes in external financial reporting, however very few studies explore the underlying behavior and the internal decision management process of comp
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.