What is it about?
The paper test whether a country's corruption perception level affects its firms' IFRS7 compliance.
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Why is it important?
Firms in countries that have adopted the International Financial Reporting Standards are required to comply with this standard. Firms who want to hide information try to disclose few information.
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This page is a summary of: Does the corruption perception level of a country affect listed firms’ IFRS 7 risk disclosure compliance?, Corporate Governance, August 2017, Emerald,
DOI: 10.1108/cg-10-2016-0195.
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