Disclosure of related party transactions under IFRS : does cross-listing reduce the legal origin disclosure gap?
Edilene Santana Santos, Rafael F. Schiozer, Vera Maria Rodrigues Ponte
| Year of publication: |
2022
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|---|---|
| Authors: | Santos, Edilene Santana ; Schiozer, Rafael Felipe ; Ponte, Vera Maria Rodrigues |
| Published in: |
The international journal of accounting. - [Erscheinungsort nicht ermittelbar] : World Scientific, ISSN 2213-3933, ZDB-ID 2002289-X. - Vol. 57.2022, 4, Art.-No. 2250018, p. 1-45
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| Subject: | Cross-listing | enforcement | IAS 24 | legal origin | mandatory disclosure | regulatory quality | related party transactions | Unternehmenspublizität | Corporate disclosure | IFRS | Corporate Governance | Corporate governance | Zweitlisting | Dual listing | Rechtsordnung | Legal system | Rechtsdurchsetzung | Law enforcement | Bilanzpolitik | Accounting policy | Welt | World | Auskunftspflicht | Disclosure regulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1142/S1094406022500184 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013389416