The present study investigates the link between family ownership/control/management and
firm performance, focusing on financial relations. This study aims to reconstruct the existing …

This study analyzes the level of International Financial Reporting Standards (IFRS)
compliance practice of nonfinancial corporations from the different sectors listed on the main …

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 address recent calls for research regarding the
valuation implications of mandatory disclosure requirements (cf. Hassan et al., 2009; Leuz …

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 …

Purpose This study aims to examine the association between five firm-specific
characteristics and the level of compliance with International Financial Reporting Standards …

Penelitian ini meneliti pengaruh karakteristik pemerintah daerah terhadap tingkat
pengungkapan wajib laporan keuangan pemerintah daerah berdasarkan standar akun …

Accounting diversity refers to the differences that exist between the characteristics of the
financial reporting frameworks used in different countries. This diversity appears as a result …

This article investigates whether the adoption of international financial reporting standards
(IFRS) affected corporate tax avoidance in Canada. Based on a 3,200 firm-year data set of …

Prior research findings on the effect of financial reporting and audit quality on firm
performance were mixed. The current study therefore, sought to examine the impact of audit …