Journal of financial reporting & accounting · 2020 · 42 citations · 22 references
Exploratory StudyEngineeringInformation SecurityConfidentialityConstruction PoliciesTechnology LawIfrs 15AuditingSecurities LawConformance TestingManagementInternational AccountingCorporate ComplianceMandatory DisclosuresDisclosureFinancial AccountingCompliance ManagementAccountingEuropean UnionGeneral BusinessInformation ManagementRegulatory RequirementNon-financial ReportingDisclosure RequirementsAccounting PolicyBusinessConstruction ManagementFinancial StatementRegulation
Purpose The purpose of this study is to explore the degree of compliance of a sample of European Union (EU) listed groups with the International Financial Reporting Standard 15 (IFRS 15) mandatory disclosures in two specific sectors, namely, telecommunication and construction. Design/methodology/approach To carry out this research, the authors selected 22 annual reports for the year 2018. The authors created and completed a datasheet based on a close review of the IFRS 15 disclosure requirements. A content analysis of the selected annual reports was then performed. Findings The results show that the sampled groups do not fully comply with the IFRS 15 mandatory disclosures and the degree of compliance differs between the two investigated sectors. Originality/value To the best of the authors’ knowledge, this study explores, for the first-time, the degree of compliance with the IFRS 15 mandatory disclosures, by focusing on a cross-country sample of EU listed groups.
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