The IFRS 8 Segment Reporting Disclosure: Evidence on the Czech Listed Companies

Kopecká, Nattarinee

doi:10.18267/j.efaj.154

Cited by 8 publications

(5 citation statements)

References 8 publications

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“…The authors noted that entities do not pay enough attention to the disclosure requirements comprised in IFRS 8. Kopecká (2016) confirmed these results and compared the requirements of IAS14 and IFRS 8. Analogic comparison has been carried out by Knorová (2016) with IAS 18 and IFRS 15 regarding revenue disclosures.…”

Section: History Of Fair Value Definition and Comprehensive Literatursupporting

confidence: 58%

How Do Czech Companies Report Fair Value Measurement Under IFRS 13?

Dvořák¹

2018

EFAJ

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Abstract:Although the IFRS 13 standard has been effective for more than 4 years, there is virtually no practical research on this topic. Therefore, this paper focuses on reporting of fair value measurement under IFRS 13 in the Czech Republic. Firstly, the author identifies and describes the theoretical basis of IFRS 13 with a relevant literature review of the conducted research. Subsequently, the actual empirical research is presented on a sample of companies from the Czech Republic. The author reaches a conclusion that in some cases, companies in the Czech Republic fail to report compulsory information, as required by the IFRS 13 standard. Moreover, the empirical research has revealed that the proportion of the fair value measurement within fair value hierarchy is approximately one third for each of the three levels, and it does not change over time.

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Section: History Of Fair Value Definition and Comprehensive Literatursupporting

confidence: 58%

How Do Czech Companies Report Fair Value Measurement Under IFRS 13?

Dvořák¹

2018

EFAJ

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“…The paper by Kopecká (2016) deals with the level of disclosure realised by ten selected Czech publicly listed companies (the sample was designed to cover various industries) in accordance with IFRS 8, which requires that details about companies operations are disclosed, in particular: product and services segments, geographical area of operations, target customers, etc. The premise is that these disclosures serve to investors as a basis for predicting the entity's growth.…”

Section: Literature Reviewmentioning

confidence: 99%

Compliance with Disclosure Requirements under IFRS 3 of Companies Trading at Prague Stock Exchange

Nistorenco¹

2019

EFAJ

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This article analyses compliance with information disclosure requirements under IFRS 3 Business Combinations in 23 companies trading at Prague Stock Exchange. The analysis was performed with the use of publicly available data contained in annual reports of the companies. Beyond quantification of the level of compliance, the research explores which factors affect diligence in following IFRS 3 disclosure requirements, specifically the company size, history of trading on the stock exchange, ownership structure and the acquisition price paid. The literature review also focuses on aspects with a potential to influence the level of diligence in areas of disclosure and consequences of infringing the disclosure rules. The paper concludes that the level of compliance can be considered average and in some cases unsatisfactory, while the company size and longer history of trading on PSE are positively correlated with the quality of disclosure.

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“…They also find that more voluntary disclosure is associated with a lower cost of capital. Kopecká (2016) finds that segment disclosure quality has a negative linear effect on a firm's cost of capital. Gao (2010) find that cost of capital could increase with disclosure quality when new investment is sufficiently elastic.…”

Section: Literarute Reviewmentioning

confidence: 99%

Corporate governance, accounting information quality, and cost of equity capital an Indonesia’ evidence

Krismiaji¹,

Raharja²

2018

JAAI

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The purpose of this paper is to discuss empirical research examining the impact of corporate governance practice (CG) and accounting information quality (AIQ) on the cost of equity capital (COEC) in the context of agency problem and information asymmetry. This research uses a sample of 414 firms in the period between 2010 and 2013. The total observations consist of 1.656 firm-years. COEC, as a dependent variable is measured by price-earnings-growth (PEG) model. AIQ, as an independent variable is measured by absolute discretionary accrual as an inverse measure of accounting quality. CG is proxy by managerial ownership (MAN), measured by the percentage of management's equity shares, and institutional ownership (INS) which is measured by the percentage of an institution's owned equity shares. The data used in this study is obtained from Indonesian Capital Market Directory, Indonesian Stock Exchange database, and from company annual reports. This research finds evidence of a negative association of AIQ and COEC. Since AIQ uses an inverse measure of accounting quality, this means that accounting quality increases COEC. Thus this result does not support the hypothesis. With respect to CG, both MAN and INS negatively affect COEC. This means that CG decreases COEC and support the hypothesis.

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The IFRS 8 Segment Reporting Disclosure: Evidence on the Czech Listed Companies

Cited by 8 publications

References 8 publications

How Do Czech Companies Report Fair Value Measurement Under IFRS 13?

How Do Czech Companies Report Fair Value Measurement Under IFRS 13?

Compliance with Disclosure Requirements under IFRS 3 of Companies Trading at Prague Stock Exchange

Corporate governance, accounting information quality, and cost of equity capital an Indonesia’ evidence

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