engagement documents to assess disclosure for 2014 and 2018 of a sample of 503 companies. This document analyses the disclosure …

Does the introduction of corporate transparency and disclosure rules in emerging economies affect compliance, and … voluntary disclosure and find a significant increase in corporate disclosure among the domestic Russian firms over the period … 2003-07 when firms gradually adopted some but not all disclosure rules. The immediate effect of the introduction was a drop …

relative magnitudes of revenues and costs denominated in each foreign currency in which a firm has transactions. Disclosure of …