Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal?

By Ioannis Tsalavoutas. 2011

135 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5a5b72600b984568b54c54440fd58dd65c7a716c

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Fabio La Rosa
2. Giovanni Liberatore
3. Francesco Mazzi
4. S. Terzani

In Strategy and Management

1. Fabio La Rosa
2. Giovanni Liberatore
3. Francesco Mazzi
4. S. Terzani

Citations in the corpus

• Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure (2016, unknown): “According to the extant literature, disclosure scores are generally not distribution free (McCabe 1989), expose high kurtosis and skewness (Tsalavoutas 2011), and are sensitive to outliers (Hail 2002).”
• Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, unknown): “The final section (section 5) presents the conclusions, policy implications of the results, and directions for future research.”
• The impact of corporate social performance on the cost of debt and access to debt financing for listed European non-financial firms (2017, background): “(Tsalavoutas, 2011), and being less sensitive to outliers (Hail, 2002).”