Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Fernandes, S. R. B. & Lourenço, I. C. (2016). Internationalization of board members and compliance with mandatory disclosure: Empirical study of IFRS 3 (business combinations) in Brazil. In XVII Encuentro AECA. Bragança: Asociación Española de Contabilidad y Administración de Empresas.
Exportar Referência (IEEE) 
S. Fernandes and I. M. Lourenço,  "Internationalization of board members and compliance with mandatory disclosure: Empirical study of IFRS 3 (business combinations) in Brazil", in XVII Encuentro AECA, Bragança, Asociación Española de Contabilidad y Administración de Empresas, 2016
Exportar BibTeX 
@inproceedings{fernandes2016_1734531978340,
	author = "Fernandes, S. R. B. and Lourenço, I. C.",
	title = "Internationalization of board members and compliance with mandatory disclosure: Empirical study of IFRS 3 (business combinations) in Brazil",
	booktitle = "XVII Encuentro AECA",
	year = "2016",
	editor = "",
	volume = "",
	number = "",
	series = "",
	publisher = "Asociación Española de Contabilidad y Administración de Empresas",
	address = "Bragança",
	organization = "Instituto Politécnico de Bragança",
	url = "http://xviiencuentroaeca.ipb.pt/indexpt.html"
}
Exportar RIS 
TY  - CPAPER
TI  - Internationalization of board members and compliance with mandatory disclosure: Empirical study of IFRS 3 (business combinations) in Brazil
T2  - XVII Encuentro AECA
AU  - Fernandes, S. R. B.
AU  - Lourenço, I. C.
PY  - 2016
CY  - Bragança
UR  - http://xviiencuentroaeca.ipb.pt/indexpt.html
AB  - 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.
ER  -