Factors Influencing The Extent Of Corporate Compliance With Ifrs. The Case Of Hungarian Listed Companies
Since 2005 European listed companies report their financial figuresbased on IFRSs. This paper investigates whether Hungarian listed companies complywith IFRS disclosure requirements, identifying some factors associated with the levelof compliance. Although the issue of consolidation is not a new topic for Hungarianspecialists, the analysis focuses on the disclosure aspects of consolidation becausepublishing consolidated accounts is considered still a problematic field (Fekete,2008).Findings suggest that corporate size and industry type (more specifically being in theIT&C sector) are statistically associated with the extent of compliance with IFRSdisclosure requirements. This suggest that big, high tech companies comply best toIRFS rules, possibly because they can benefit the most from them.
Volume (Year): 1 (2008)
Issue (Month): 10 ()
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- Street, Donna L. & Gray, Sidney J. & Bryant, Stephanie M., 1999. "Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs," The International Journal of Accounting, Elsevier, vol. 34(1), pages 11-48.
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- Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi, 2008. "Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1085-1142, December.
- Debreceny, Roger & Rahman, Asheq, 2005. "Firm-specific determinants of continuous corporate disclosures," The International Journal of Accounting, Elsevier, vol. 40(3), pages 249-278.
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