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


  • Ioana-Maria Dragu

    (‘Babes-Bolyai‘ University of Cluj Napoca)

  • Adriana Tiron Tudor

    (‘Babes-Bolyai‘ University of Cluj Napoca)


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.

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

    1. repec:bla:joares:v:31:y:1993:i:2:p:246-271 is not listed on IDEAS
    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.

    More about this item


    information; disclosure; compliance; correlation;

    JEL classification:

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


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