Advanced Search
MyIDEAS: Login

Developing An Econometric Model For Measuring The Evolution Of Information Disclosure - Ias 23 Borrowing Costs -

Contents:

Author Info

  • Ioana-Maria Dragu

    (‘Babes-Bolyai‘ University of Cluj Napoca)

  • Adriana Tiron Tudor

    (‘Babes-Bolyai‘ University of Cluj Napoca)

Abstract

According to the disclosure requests of IAS 23 Borrowing Costs, companies areto include the following elements within their annual reports: accounting policies adopted bythe firms, value of capitalization for borrowing costs and capitalization rate. This paperinvolves an empirical research, presenting the correlation that might exist at the level ofcompliance with IAS 23 and specific variables that characterize the activity of a company.The purpose of our investigation is to estimate and determine a statistic function that shouldconnect disclosure index measured for IAS 23 requests and a series of elements, namely:country of origin, total assets, turnover, ROA, ROE, debt rate and solvency. The researchmethodology assumes disclosure index determination and SPSS analysis. The findings suggestevidence of correlation with respect to the level of compliance in information disclosure andthe mentioned variables.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://oeconomica.uab.ro/upload/lucrari/1320112/08.pdf
Download Restriction: no

Bibliographic Info

Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

Volume (Year): 2 (2011)
Issue (Month): 13 ()
Pages: 8

as in new window
Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:8

Contact details of provider:

Related research

Keywords: information; disclosure; compliance; correlation;

Find related papers by JEL classification:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Booth, James R. & Booth, Lena Chua, 2006. "Loan Collateral Decisions and Corporate Borrowing Costs," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 38(1), pages 67-90, February.
Full references (including those not matched with items on IDEAS)

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2011:i:13:p:8. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.