Corporate Governance and Disclosures on the Transition to International Financial Reporting Standards

By P. Kent, J. Stewart. 2008

234 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/f73f5d5799a1916242e4382925a89ace303a3bc2

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. R. Monem
2. Mohammad I. Jizi
3. Firas S. Q. Barakat
4. Lázaro Rodríguez Ariza
5. •. VictoriaLo´pezPe´rez
6. M. V. L. Pe´rez
7. P. Kent
8. A. Gerged

In Strategy and Management

1. Mohammad I. Jizi
2. Firas S. Q. Barakat
3. Lázaro Rodríguez Ariza
4. •. VictoriaLo´pezPe´rez
5. M. V. L. Pe´rez
6. P. Kent
7. R. Monem
8. A. Gerged

Citations in the corpus

• The Influence of Board Composition on Sustainable Development Disclosure (2017, background): “As a measure of board diligence and effectiveness (Lee et al., 2004; Kent and Stewart, 2008), the number of board meetings is expected to influence on the provision and quality of voluntarily disclosed information.”
• IFRS adoption and analysts’ earnings forecasts: Australian evidence (2012, unknown): “Further, Australian GAAP had been harmonised with international standards from 1998 and extensive disclosures of IFRS impact were required under AASB 1047 (Kent and Stewart, 2008; Palmer, 2008).”
• Innate and discretionary accruals quality and corporate governance (2010, unknown): “…reporting responsibilities to the audit committee and this committee is the monitoring mechanism most likely to provide shareholders with the greatest protection by maintaining the quality of a company’s financial statements (Davidson et al., 2005; Kent and Stewart, 2008; Rainsbury et al., 2008).”
• Corporate social responsibility disclosure (CSRD) determinants of listed companies in Palestine (PXE) and Jordan (ASE) (2014, background): “Some studies revealed a positive relationship between board size and corporate disclosure (Gandı́a 2008; Kent and Steward 2008), voluntary disclosure (Halme and Huse 1997) and CSRD (Buniamin et al.”
• What Drives TBL Reporting: Good Governance or Threat to Legitimacy? (2008, background): “Kent and Stewart (2008) found that required disclosures relating to the introduction of international accounting standards were higher for companies with smaller audit committees.”