Artikel
The quality of disclosure under IAS 38 in financial statements of entities listed on PSE
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.
- Sprache
-
Englisch
- 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
-
Management
Accounting and Auditing: General
- Thema
-
Disclosure
IAS 38
IFRS
Intangible Assets
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Novák, Michal
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Economics, Faculty of Finance and Accounting
- (wo)
-
Prague
- (wann)
-
2018
- DOI
-
doi:10.18267/j.efaj.208
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Novák, Michal
- University of Economics, Faculty of Finance and Accounting
Entstanden
- 2018
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