What lies behind compliance with operating leases disclosure?
Nuria Arimany, M. Angels Fitó, Soledad Moya and Neus Orgaz
| Alternative title: | ¿Cómo explicar el no cumplimiento de las empresas con los requerimientos de información en relación a los arrendamientos operativos? |
|---|---|
| Year of publication: |
December 2018
|
| Authors: | Arimany, Nuria ; Fitó Bertran, Àngels ; Moya, Soledad ; Orgaz Guerrero, Neus |
| Published in: |
Spanish journal of finance and accounting. - Abingdon, Oxon : Taylor & Francis, ISSN 0210-2412, ZDB-ID 184451-9. - Vol. 47.2018, 179, p. 485-506
|
| Subject: | Compliance | disclosure | IFRS | operating leases | media coverage | Leasing | Unternehmenspublizität | Corporate disclosure | Compliance-Management | Compliance management | Normbefolgung | Legal compliance | Mediale Berichterstattung | Media coverage |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zusammenfassung in spanischer Sprache |
| Other identifiers: | 10.1080/02102412.2018.1500797 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011980469