@prefix n9j: <http://data.loterre.fr/ark:/67375/N9J> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-M8Z6X239-1 .

n9j: a skos:ConceptScheme .
n9j:-KMHQKKV8-P
  skos:prefLabel "international accounting"@en ;
  a skos:Concept ;
  skos:narrower n9j:-M8Z6X239-1 .

n9j:-M8Z6X239-1
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/disclosure_requirements> ;
  skos:definition "Disclosure requirements relate to the data collection, analysis, and dissemination relevant to specific transactions that is required by law. Disclosure is part of many legal regimes around the world that protect business from the indisputable temptation of corporate insiders to loot business treasuries, a phenomenon that often goes undetected. [Source: Encyclopedia of Business in Today's World; Disclosure Requirements]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-KMHQKKV8-P ;
  skos:prefLabel "disclosure requirements"@en .