Browsing by Author "Nacif, Saulo Simoni"

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Disclosure level and compliance with IAS 37: is there any residual legal tradition effect among companies cross-listed in the U.S.?

Nacif, Saulo Simoni
2018

This study analyses firms' compliance with disclosure requirements of the International Accounting Standard 37 (IAS 37 - provisions, contingent liabilities and contingent assets), through a thorough examination of the 20-F ...