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IFRS Mandatory disclosures in Malaysia : the influence of family control and the value (ir)relevance of compliance levels

Abdullah, Mazni; Evans, Lisa; Fraser, Ian; Tsalavoutas, … - In: Accounting forum : advancing the interdisciplinary and … 39 (2015) 4, pp. 328-348

Persistent link: https://www.econbiz.de/10011436415

Compliance with IFRS mandatory disclosure requirements : a structured literature review

Tsalavoutas, Ioannis; Tsoligkas, Fanis; Evans, Lisa - In: Journal of international accounting auditing & taxation 40 (2020), pp. 1-32

Persistent link: https://www.econbiz.de/10012421948

Value relevance of IFRS mandatory disclosure requirements

Tsalavoutas, Ioannis; Dionysiou, Dionysia - In: Journal of Applied Accounting Research 15 (2014), pp. 22-42

Purpose – The purpose of this paper is to address recent calls for research regarding the valuation implications of mandatory disclosure requirements (cf. Hassan et al., 2009; Leuz and Wysocki, 2008; Schipper, 2007). Design/methodology/approach – The paper measures compliance with all International...

Persistent link: https://www.econbiz.de/10010795373

Value relevance of IFRS mandatory disclosure requirements

Tsalavoutas, Ioannis; Dionysiou, Dionysia - In: Journal of Applied Accounting Research 15 (2014) 1, pp. 22-42

Purpose – The purpose of this paper is to address recent calls for research regarding the valuation implications of mandatory disclosure requirements (cf. Hassan et al. , 2009; Leuz and Wysocki, 2008; Schipper, 2007). Design/methodology/approach – The paper measures compliance with all International...

Persistent link: https://www.econbiz.de/10014837962

Value relevance of IFRS mandatory disclosure requirements

Tsalavoutas, Ioannis; Dionysiou, Dionysia - In: Journal of applied accounting research 15 (2014) 1, pp. 22-42

Persistent link: https://www.econbiz.de/10010384805

Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts

André, Paul; Dionysiou, Dionysia; Tsalavoutas, Ioannis - In: Applied economics 50 (2018) 7, pp. 707-725

Persistent link: https://www.econbiz.de/10011847155