Artikel
Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange
The aim of this paper is to assess the quality of share-based payments' disclosure in compliance with IFRS 2 by companies listed on the Prague Stock Exchange. The study shows how companies in the Czech market utilizing share-based payments meet the requirements given by IFRS 2 framework and in order to support the arguments, it compares the results with randomly selected companies from the German DAX index, which represents a well-developed market. The focus is on three key principles of disclosure, as defined by the IFRS 2. As we will demonstrate, Czech corporations do meet the regulatory minimum requirements, but they fail to utilize some of the advanced valuation methods and their reports are generally rather brief compared to their German counterparts.
- Language
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Englisch
- Bibliographic citation
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Journal: European Financial and Accounting Journal ; ISSN: 1805-4846 ; Volume: 12 ; Year: 2017 ; Issue: 3 ; Pages: 53-64 ; Prague: University of Economics, Faculty of Finance and Accounting
- Classification
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Management
Accounting and Auditing: General
- Subject
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Employee Stock Options
IFRS 2
Share-Based Payments
- Event
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Geistige Schöpfung
- (who)
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Červený, Martin
- Event
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Veröffentlichung
- (who)
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University of Economics, Faculty of Finance and Accounting
- (where)
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Prague
- (when)
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2017
- DOI
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doi:10.18267/j.efaj.187
- Handle
- Last update
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10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Červený, Martin
- University of Economics, Faculty of Finance and Accounting
Time of origin
- 2017
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