Aug 2026· Journal of Accounting and Financial Management· pp. 65· 0 citations
Abstract
This article analyzes the relationship between financial disclosure in business combinations
and the performance of Brazilian companies that apply International Financial Reporting
Standards (IFRS). The research focuses on companies listed on the B3 Stock Exchange
(Brazil), exploring how corporate factors such as debt, profitability, return on assets (ROA),
size, type of external auditor, major shareholders, and industry influence the level of
compliance with the disclosure requirements of IFRS 3 – Business Combinations. The sample
consists of 60 companies and is based on data extracted from their 2018 annual reports. The
results indicate that size, debt, and industry type are positively associated with the level of
compliance, while profitability, ROA, auditor quality, and shareholder structure were not
significantly related. The study contributes to the literature on financial disclosure and
corporate governance by offering relevant empirical evidence for emerging countries and
suggesting recommendations for accounting regulators and standard setters.
This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the financial performance of companies included in the LQ45 Index on the Indonesia Stock Exchange. LQ45 companies were selected because they represent firms with relatively high liquidity and market cap...
Novi Resnowati, Ependi, Lily Nabila· Ilmu Ekonomi Manajemen dan A...· 0 citations
This study aims to examine the impact of transparency in risk disclosure on market behavior and investors’ decisions in companies listed on the Tehran Stock Exchange. The present research is applied in nature and follows a descriptive-analytical methodology. The statistical population consists of companies listed on th...
Zohreh Yousefirad, Z. Hajiha, Mohsen Amini Khouzani et al.· Journal of Management and Bu...· 0 citations
Background This study examines the impact of sustainability disclosure — both environmental and social — on the financial performance of listed companies in Bangladesh. With increasing international attention on sustainability reporting, there is little evidence on how the quality of disclosure attributes is associated...
M. Qamruzzaman, Abdulrahman Alomair, Mohammed Alomair et al.· F1000Research· 0 citations
Purpose: This study examines the effects of institutional ownership, independent commissioners, audit committees, and firm size on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX), with Return on Assets (ROA) used as the performance indicator.
Research Method: This study employ...
A. Arumbarkah, Mahfudnurnajamuddin Mahfudnurnajamuddin, M. H. Syahnur et al.· Advances in Human Resource M...· 0 citations
The study examined the effect of governance disclosure on the value of listed financial service
companies in Nigeria. Specifically, the study investigated the effect of Executive Compensation
Disclosure (EXCD), Risk Management Disclosure (RMD), and Transparency and
Accountability Disclosure (TAD) on firm value measu...
Abubakar Adeshina Sherifdeen· Journal of Accounting and Fi...· 0 citations
The impact of disclosure quality (according to International Accounting Standard IAS 34) on the financial performance of listed commercial banks in Bangladesh has been discussed in this study. The number of firm-quarter observations varied between approximately 100 for the quarterly data set from 2021 through 2025. Dat...
Niluthpaul Sarker, P. Bhowmik· Business Performance Review· 0 citations
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