Purpose The purpose of this study is to investigate the effect of enforcement, and more
particularly government quality and the stock market development, on compliance with …

Idea: The purpose of the paper is to investigate the institutional context in which companies'
compliance with IFRS is created over time. Data: We collected financial and non-financial …

Purpose: Our research objective is to perform a descriptive analysis of the information on
intangible assets disclosed by Spanish banks indexed on the IBEX 35 as a step prior to the …

Investors and other stakeholders require corporate reports that are comprehensive and
informative in order to make sound economic decisions. However, few entities voluntarily …

Cel: Weryfikacja wpływu wybranych czynników na poziom ujawnień obligatoryjnych o
wartościach niematerialnych według MSR 38, dokonywanych przez spółki notowane na …

Many listed companies claim that their financial statements are prepared in accordance with
IFRSs but the reality is different due to varying levels of compliance because the burden of …

In this article, through a normative essential research, we present the new provisions of the
Romanian law which allow the payment of interim (though the law calls it quarterly) dividend …

In researching professional ethics, its importance and how it should be taught, we have
many times found the question of how much does the respondent's own morals and …

Purpose: The purpose of this paper is to investigate the factors that influence compliance
with IAS 38 mandatory disclosure requirements for intangible assets by companies listed on …

Recent financial crises and global corporate failures have been attributed to inadequate
provision of information to investors. This study determined the effect of mandatory …