Corporate compliance with non-mandatory statements of best practice: the case of the ASB statement on interim reports.
No === This paper contributes to our understanding of compliance with non-mandatory statements of best practice. Specifically, we examine the efficacy of agency-related mechanisms on the degree of disclosure compliance with the ASB Statement on interim reports. Using data drawn from a sample of 259...
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Language: | en |
Published: |
2009
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Subjects: | |
Online Access: | http://hdl.handle.net/10454/3547 |