What is it about?
This paper tried to measure the extent of compliance with the IFRS 7 requirements. The quality of the disclosure was also measured.
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Why is it important?
Compliance with IFRS 7 is important for investors as it is required for all companies using the international financial reporting standards to disclose such information.
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A must read paper
Dr Ben Kwame Agyei-Mensah
Solbridge International School of Business
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This page is a summary of: The relationship between corporate governance mechanisms and IFRS 7 compliance: evidence from an emerging market, Corporate Governance, June 2017, Emerald,
DOI: 10.1108/cg-06-2016-0129.
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