IDEAS home Printed from https://ideas.repec.org/a/ids/ijmefi/v13y2020i3p235-243.html
   My bibliography  Save this article

Financial reporting quality: the case of Czech and German listed companies

Author

Listed:
  • Patrik Svoboda
  • Barbora Poskočilová
  • Hana Bohušová

Abstract

The study examines Czech and German listed companies' compliance with selected international financial reporting standards (IFRS) mandatory disclosure requirements. The aim of this paper is to analyse and compare the level of annual report disclosure quality for companies in the Czech Republic and Germany. The proxies for measuring compliance with IFRS mandatory disclosure requirements quantify the range of disclosure of information in the financial statements using the disclosure index. It was proved that the disclosure index of the Czech companies is lower than the German ones. Findings could be useful to potential investors, management and other users of corporate disclosures.

Suggested Citation

  • Patrik Svoboda & Barbora Poskočilová & Hana Bohušová, 2020. "Financial reporting quality: the case of Czech and German listed companies," International Journal of Monetary Economics and Finance, Inderscience Enterprises Ltd, vol. 13(3), pages 235-243.
    • Handle: RePEc:ids:ijmefi:v:13:y:2020:i:3:p:235-243
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=108822
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijmefi:v:13:y:2020:i:3:p:235-243. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=218 .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.