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

Author

Listed:
  • Ioana-Maria Dragu
  • Adriana Tiron Tudor

Abstract

According to the disclosure requests of IAS 23 Borrowing Costs, companies are to include the following elements within their annual reports: accounting policies adopted by the firms, value of capitalization for borrowing costs and capitalization rate. This paper involves an empirical research, presenting the correlation that might exist at the level of compliance 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 should connect 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 research methodology assumes disclosure index determination and SPSS analysis. The findings suggest evidence of correlation with respect to the level of compliance in information disclosure and the mentioned variables.

Suggested Citation

  • Ioana-Maria Dragu & Adriana Tiron Tudor, 2011. "Developing An Econometric Model For Measuring The Evolution Of Information Disclosure - Ias 23 Borrowing Costs -," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-8.
    • Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:8
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    References listed on IDEAS

    as
    1. Lang, M & Lundholm, R, 1993. "Cross-Sectional Determinants Of Analyst Ratings Of Corporate Disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 31(2), pages 246-271.
    2. 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.
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    Cited by:

    1. Tomás Lopes Ilídio, 2014. "The information compliance indexes: The illustrative case of income taxes," Contaduría y Administración, Accounting and Management, vol. 59(4), pages 11-37, octubre-d.

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    More about this item

    Keywords

    information; disclosure; compliance; correlation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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