part of the listing agreement. The sample choice provides a market-based comparison of the two standards holding disclosure … small and more likely to be driven by firm characteristics than the choice of accounting standards. In contrast, New Market …

studies using data from firms publicly registered in the US is that, under current US reporting standards, the disclosure …

investigating managers’ and employees’ perceptions about standards of HRM and of the work of human resources (HR) staff in their own … organizations. Survey research indicates that there is a pattern of more positive perceptions of HR staff than of overall standards … standards are increasingly expected, they may not continue to benefit from such positive effects. Nonetheless, an enhanced …