In this research, they analyzed how corporate rules impact the information companies disclose when adopting international financial reporting standards. By looking at various factors like ownership structure and board characteristics in 102 manufacturing companies from 2013 to 2015, they found that not all governance mechanisms influence disclosure practices equally. Managerial and institutional ownership tend to decrease these disclosures, while having commissioners on the board boosts them. Other board-related factors like independence, audit committee size, and meetings didn't show a clear impact. Overall, about half of the examined companies comply with the required disclosure standards.