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Understanding the Potential Impact of IFRS 15 on the Telecommunication Listed Companies, by the Disclosures’ Study

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  • Giorgia Mattei
  • Niccolò Paoloni

Abstract

IFRS 15 “revenues from contracts with clients”, became mandatory for the IFRS compliance companies as from the 1st January 2018. From different studies, appear that the telecommunications companies represent the major industry impacted from the adoption of the new standard. In the present study were selected the Telecommunications companies listed in the Italian and Spanish market. The methodology used to carry out this research is the content analysis, using the paradigm of the stakeholder theory. From the findings of the research, it is possible to hypothesize that exist a direct correlation between the potential impact of IFRS 15 and the quantity and quality of information provided in the annual report elaborated for the two years prior to adopting the new standard. This result could also be used to understand the listed Telecommunications companies managers’ capabilities. In fact, it is renowned that the best managers could be retained to give more importance to stakeholders by supplying more information about the adoption of standard IFRS 15.

Suggested Citation

  • Giorgia Mattei & Niccolò Paoloni, 2021. "Understanding the Potential Impact of IFRS 15 on the Telecommunication Listed Companies, by the Disclosures’ Study," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(1), pages 169-169, July.
    • Handle: RePEc:ibn:ijbmjn:v:14:y:2021:i:1:p:169
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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