Mandatory Financial Reporting Processes and Outcomes
In an extension to the mandatory financial reporting literature, we consider compliance and applicability as intermediate stages in the disclosure decision process, and investigate to what extent these measures explain any variance in the quantity of disclosure. We use financial instruments disclosu...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier Ltd
2018
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |