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Ciência-IUL
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Publication Detailed Description
Internationalization of board members and compliance with mandatory disclosure: Empirical study of IFRS 3 (business combinations) in Brazil
XVII Encuentro AECA
Year (definitive publication)
2016
Language
English
Country
Spain
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Abstract
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.
Acknowledgements
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Keywords
Mandatory,Compliance,IFRS 3,Board members,Internationalization
Funding Records
| Funding Reference | Funding Entity |
|---|---|
| UID/GES/00315/2013 | Fundação para a Ciência e Tecnologia |
