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Swedish and Dutch listed companies’ compliance with IAS 36 paragraph 134
Högskolan Dalarna, Akademin Industri och samhälle, Företagsekonomi.ORCID-id: 0000-0002-5043-6289
2015 (engelsk)Inngår i: International Journal of Disclosure & Governance, ISSN 1741-3591, E-ISSN 1746-6539, Vol. 12, nr 1, s. 78-105Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

In the present study, I investigate the extent to which companies listed on the Nasdaq OMX (NOMX) and the Euronext Amsterdam (EA), in their 2005 and 2008 annual reports, complied with the disclosure requirements in IAS 36 paragraph 134, as well as the factors that explain why some companies complied with the standard to a higher extent than did other ones. Swedish and Dutch listed companies are chosen as the accounting oversight system differs between the two countries. The relationship between the dependent variable, that is, information disclosed in accordance with IAS 36 paragraph 134 in the annual reports in Swedish and Dutch listed companies, and the independent variables, that is, accounting oversight, auditing company, size, leverage, future prospects, industry and learning, is examined. The results reveal that Swedish companies listed on the NOMX were more compliant than their Dutch counterparts in 2005, possibly because of the (historically) weak Dutch institutional oversight system. The compliance level seems to have increased in both Swedish and Dutch companies over time, thus indicating learning. In 2008, there was no significant difference in the compliance level between Sweden and the Netherlands, which suggests convergence. Size significantly affected the compliance level in Sweden only, and leverage affected the compliance level in the Netherlands only. Moreover, non-financial companies were more compliant in both countries. The independent variables auditing company and future prospects did not seem to have a significant effect on the compliance level.

sted, utgiver, år, opplag, sider
Palgrave Macmillan, 2015. Vol. 12, nr 1, s. 78-105
Emneord [en]
Disclosure, compliance, IAS 36, accounting choice, enforcement, learning
HSV kategori
Forskningsprogram
Komplexa system - mikrodataanalys, Allmänt Mikrodataaanalys - övrigt
Identifikatorer
URN: urn:nbn:se:du-12569DOI: 10.1057/jdg.2013.33OAI: oai:DiVA.org:du-12569DiVA, id: diva2:624509
Tilgjengelig fra: 2013-05-31 Laget: 2013-05-31 Sist oppdatert: 2017-12-06bibliografisk kontrollert
Inngår i avhandling
1. Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice
Åpne denne publikasjonen i ny fane eller vindu >>Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice
2012 (engelsk)Doktoravhandling, med artikler (Annet vitenskapelig)
sted, utgiver, år, opplag, sider
Uppsala: Uppsala universitet, 2012. s. 43
Serie
Doctoral thesis / Företagsekonomiska institutionen, Uppsala universitet, ISSN 1103-8454 ; 153
Emneord
Capital budgeting method, cost of capital estimation, accounting choice, goodwill, disclosure compliance
HSV kategori
Identifikatorer
urn:nbn:se:du-12551 (URN)
Disputas
2012-10-03, Hörsal 2, Kyrkogårdsgatan 10, 753 13 UPPSALA, Uppsala, 16:53 (svensk)
Opponent
Veileder
Tilgjengelig fra: 2013-05-31 Laget: 2013-05-24 Sist oppdatert: 2016-02-02bibliografisk kontrollert

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