The current research seeks to assess the influence of corporate governance mechanisms
and IFRS adoption on compliance with IFRS, earning management, and financial reporting …

We examine the effect of family control on IFRS mandatory disclosure levels, and the
valuation implications of these disclosure levels, for Malaysian companies. We find that …

The present study examines 153 Greek listed companies' compliance with all IFRS
mandatory disclosure requirements during 2005 and complements and extends prior …

Purpose The purpose of this paper is to examine the effect of audit committee (AC)
characteristics (size, independence, the number of meetings and expertise) on compliance …

This study reports the results of an empirical investigation of the disclosure behavior of listed
companies in Jordan after important changes in economic and accounting regulations. It …

Purpose–The purpose of this paper is to address recent calls for research regarding the
valuation implications of mandatory disclosure requirements (cf. Hassan et al., 2009; Leuz …

Purpose This paper aims to examine the drivers of companies' compliance with International
Financial Reporting Standards (IFRS) using the stakeholder salience theory …

Purpose–The purpose of this research is to highlight the differences, and implications of any
differences, between two approaches to measuring compliance with International Financial …

The present study examines the impact of corporate governance mechanisms on
compliance with IFRS and financial reporting quality in some selected Gulf countries. The …

Disclosure of financial statements is an important topic both for investors and for preparers
as disclosure allows investors to understand the application of the accounting principles …