The quality of disclosure under IAS 38 in financial statements of entities listed on PSE

Artikel

There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence, this article focuses on such an examination within financial statements reported for 2015 by entities listed on PSE and investigates whether these reports meet the minimum informational IFRS requirements. Adopted was the content analysis method, using a scoring system for the set of four questions which were answered (88 observations). The results revealed a poor level of the disclosure quality within the sample. Furthermore, our findings exposed a better level of disclosure for manufacturing companies relative to service companies, implicating a close linkage of disclosure compliance and the associated industry sector.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Journal: European Financial and Accounting Journal ; ISSN: 1805-4846 ; Volume: 13 ; Year: 2018 ; Issue: 2 ; Pages: 31-44 ; Prague: University of Economics, Faculty of Finance and Accounting

Klassifikation und Themen

• Klassifikation: Management ; Accounting and Auditing: General
• Thema: Disclosure ; IAS 38 ; IFRS ; Intangible Assets

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Novák, Michal
• Ereignis: Veröffentlichung
• (wer): University of Economics, Faculty of Finance and Accounting
• (wo): Prague
• (wann): 2018

Weitere Informationen

• DOI: doi:10.18267/j.efaj.208
• Handle: http://hdl.handle.net/10419/242254
• Letzte Aktualisierung: 10.03.2025, 11:43 MEZ