Does IFRS Detract from Social Disclosure in Corporate Annual Report and Accounts? Evidence from Nigeria
This study examines compliance with the corporate social disclosure requirement of the United Nations and whether their voluntary declaration by the International Accounting Standards Board detracts from compliance. Qualitative, financial and non-financial disclosures, based on core indicators de...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Danubius University
2016-10-01
|
| Series: | Acta Universitatis Danubius: Oeconomica |
| Subjects: | |
| Online Access: | http://journals.univ-danubius.ro/index.php/oeconomica/article/view/3297/3593 |