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We study the role of corporate governance on the Intellectual Capital disclosure strategy of listings firms under different perspectives (agency and signaling theories). Previous literature has shown different competing arguments regarding how governance might affect the level of IC disclosure...
In Brazil, the convergence to IASB began in 2008. To analyze these effects on Brazilian companies, it was chosen to compare them with British companies, which went through this process from 2005 on. The study aims to assess the influence of the convergence process to IASB on the earnings...
There is currently a growing interest in the improvement of university governance and the disclosure of information on corporate governance processes as an essential part of the transparency and accountability of universities. This paper aims to know the importance given by Spanish university...
This study offers an overview of shareholder activism in Brazil through the mapping of various types and examples of activism, the construction of an activism index and an analysis relating the activism index to corporate characteristics. Investor engagement and activism may be an important...
In 2014, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) announced that they would embark on the revision of their Enterprise Risk Management—Integrated Framework (2004). After 2 years of deliberations and a 6-month evaluation period, COSO has finally released its...
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