Compliance level with IFRS disclosure requirements across 12 African countries : do enforcement mechanisms matter?
Hela Borgi and Yosra Mnif
| Year of publication: |
2022
|
|---|---|
| Authors: | Fendri, Hela Borgi ; Sellami, Yosra Mnif |
| Published in: |
Journal of financial regulation and compliance. - Bradford : Emerald, ISSN 1740-0279, ZDB-ID 2093796-9. - Vol. 30.2022, 1, p. 60-81
|
| Subject: | Compliance | Disclosure | Financial reporting | Government | IFRS | Unternehmenspublizität | Corporate disclosure | Normbefolgung | Legal compliance | Afrika | Africa | Compliance-Management | Compliance management | Jahresabschluss | Financial statement | Rechtsdurchsetzung | Law enforcement | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JFRC-09-2020-0094 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012798096