Open AccessIFRS Adoption, Legal Systems and the Voluntary Disclosure of Human Capital: Cross-country Evidence from the Banking Industry
Author(s) -
Mohamed A. Elbannan
Publication year - 2016
Publication title -
accounting and finance research
Language(s) - English
Resource type - Journals
eISSN - 1927-5994
pISSN - 1927-5986
DOI - 10.5430/afr.v5n4p30
Subject(s) - business , accounting , capital market , mandate , human capital , market value , emerging markets , economics , finance , market economy , political science , law