Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/23184
Registo completo
Campo DC | Valor | Idioma |
---|---|---|
dc.contributor.author | Fernandes, S. R. B. | - |
dc.contributor.author | Lourenço, I. C. | - |
dc.date.accessioned | 2021-09-16T13:53:47Z | - |
dc.date.available | 2021-09-16T13:53:47Z | - |
dc.date.issued | 2016 | - |
dc.identifier.isbn | 978-84-16286-26-3 | - |
dc.identifier.uri | http://hdl.handle.net/10071/23184 | - |
dc.description.abstract | The determinants tested in the mandatory disclosure are usually about business and cultural factors. However, the board members have a strong power of decision on the information disclosed, so it is natural that the characteristics of board members can influence the fulfillment of disclosure. This study analyses the level of compliance with IFRS 3 and examines whether it is influenced by the level of internationalization of board members. Our results indicate a moderate level of compliance, which is greater the greater the weight of foreign board members and the weight of board members with training abroad. | eng |
dc.language.iso | eng | - |
dc.publisher | Asociación Española de Contabilidad y Administración de Empresas | - |
dc.relation | info:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/147442/PT | - |
dc.rights | openAccess | - |
dc.subject | Mandatory | eng |
dc.subject | Compliance | eng |
dc.subject | IFRS 3 | eng |
dc.subject | Board members | eng |
dc.subject | Internationalization | eng |
dc.title | Internationalization of board members and compliance with mandatory disclosure: Empirical study of IFRS 3 (business combinations) in Brazil | eng |
dc.type | conferenceObject | - |
dc.event.title | Actas del XVII Encuentro AECA | - |
dc.event.type | Conferência | pt |
dc.event.location | Bragança | eng |
dc.event.date | 2016 | - |
dc.peerreviewed | yes | - |
dc.journal | XVII Encuentro AECA | - |
degois.publication.location | Bragança | eng |
degois.publication.title | Internationalization of board members and compliance with mandatory disclosure: Empirical study of IFRS 3 (business combinations) in Brazil | eng |
dc.date.updated | 2021-09-16T14:53:24Z | - |
dc.description.version | info:eu-repo/semantics/publishedVersion | - |
iscte.identifier.ciencia | https://ciencia.iscte-iul.pt/id/ci-pub-30253 | - |
Aparece nas coleções: | BRU-CRI - Comunicações a conferências internacionais |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
---|---|---|---|---|
conferenceobject_30253.pdf | Versão Editora | 266,42 kB | Adobe PDF | Ver/Abrir |
Todos os registos no repositório estão protegidos por leis de copyright, com todos os direitos reservados.