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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Volume 47, 2018 - Issue 4
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Articles

What lies behind compliance with operating leases disclosure?

¿Cómo explicar el no cumplimiento de las empresas con los requerimientos de información en relación a los arrendamientos operativos?

Nuria ArimanyBusiness and Economics Department, Universitat de Vic, Vic, SpainView further author information
,
M. Angels FitóBusiness and Economics Department, Universitat Oberta de Catalunya, Barcelona, SpainORCID Iconhttp://orcid.org/0000-0002-7782-7685View further author information
ORCID Icon,
Soledad MoyaEconomics, Finance and Accouting Department, ESADE Business School, Barcelona, SpainCorrespondence[email protected]
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&
Neus OrgazBusiness and Economics Department, Universitat Oberta de Catalunya, Barcelona, SpainView further author information
Pages 485-506 | Received 06 Jun 2014, Accepted 12 Jul 2018, Published online: 13 Aug 2018

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Marta Silva Guerreiro, Lúcia Lima Rodrigues & Russell Craig. (2021) Institutional theory and IFRS: an agenda for future research. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 50:1, pages 65-88.
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Articles from other publishers (4)

Alexandra Soares Fontes, Lúcia Lima Rodrigues, Carla Marques & Ana Paula Silva. (2021) Barriers to institutionalization of an IFRS-based model: perceptions of Portuguese auditors. Meditari Accountancy Research 31:2, pages 470-497.
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Hariem Abdullah, Aliya Zhakanova Isiksal & Razha Rasul. (2023) Dividend policy and firm value: evidence of financial firms from Borsa Istanbul under the IFRS adoption. Journal of Financial Reporting and Accounting.
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Leidy Katerine Rojas Molina & Yuly Andrea Franco Gómez. (2022) Effects of the implementation of IFRS 16 leases in companies listed in the Colombian Stock Exchange. Revista Facultad de Ciencias Económicas 30:2, pages 43-58.
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Ioannis Tsalavoutas, Fanis Tsoligkas & Lisa Evans. (2020) Compliance with IFRS mandatory disclosure requirements: A structured literature review. Journal of International Accounting, Auditing and Taxation 40, pages 100338.
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