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Keywords: IFRS 7
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Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (4): 2328–2348.
Published: 27 August 2024
...Yosra Mnif; Oumaima Znazen Purpose This paper aims to examine the relationship between CEO’s attributes and the level of compliance with financial instruments risk disclosure (hereafter FIRD) as required by International Financial Reporting Standard (IFRS) 7. Design/methodology/approach A data...
