-for-performance sensitivity of the compensation and its disclosure as two dimensions of the board remuneration systems in the European countries. …

flow statement are mandated under many GAAP regimes, its disclosure has not been mandatory in Germany until recently …

This paper presents some consequences of economic theory for the regulation of corporate accounting and disclosure … of accounting data-users and can serve as a guidance for the interpretation of legal rules concerning disclosure. (ii … (Milgrom/Roberts) – regulation of disclosure standards can also be seen as a function of the institutional setting, e.g. of the …

Discretionary disclosure theory suggests that firms incentives to provide proprietary versus non …

accounting e reporting delle imprese e verifica l’influenza di alcune variabili sulla disclosure delle informazioni sui diritti … sostenibilità influenza il livello di disclosure. …