Transparency report delay and disclosure by Croatian audit firms
The aim of this paper is to investigate transparency report (TR) disclosure and determinants of TR delay, using Croatian listed companies and audit firms who audited Croatian listed companies in 2015. TR disclosure is measured using the TR index whereas the TR delay is measured as the number of days...
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| Format: | Article |
| Language: | English |
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Croatian Operational Research Society
2017-01-01
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| Series: | Croatian Operational Research Review |
| Online Access: | http://hrcak.srce.hr/file/267813 |