Financial reporting of intangible assets - evidence on information and communication companies in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F18%3A00005637" target="_blank" >RIV/46747885:24310/18:00005637 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.14254/2071-8330.2018/11-2/22" target="_blank" >http://dx.doi.org/10.14254/2071-8330.2018/11-2/22</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.14254/2071-8330.2018/11-2/22" target="_blank" >10.14254/2071-8330.2018/11-2/22</a>

Result language

angličtina

Original language name

Financial reporting of intangible assets - evidence on information and communication companies in the Czech Republic

Original language description

Intangible assets are becoming an increasingly important part of companies’ assets. However, their recognition and measurement in financial statements is often complicated and is subject to the requirements of a given accounting regulation. Therefore, the objective of this article is to find out the relationship between the size of a company and the disclosure of intangible assets. To do so, financial statements of companies operating in the field of information and communications published between the years 2005 and 2015 are anal.ysed. The established hypotheses are tested using the methods of descriptive statistics, the Chi-Square test of independence and the method of Spearman rank correlation. The results of this research confirm that larger companies publish their financial statements for a longer period than smaller ones. Subsequently, it was found that the structure of publishing companies, as well as companies disclosing intangible assets does not change over time. In addition, it has been concluded that larger companies disclose intangible assets more often than smaller ones. Finally, it was confirmed that the share of intangible assets to fixed assets is higher in larger companies.

Czech name

—

Czech description

—

Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

—

OECD FORD branch

50205 - Accounting

Project

—

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2018

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Journal of International Studies

ISSN

2071-8330

e-ISSN

—

Volume of the periodical

11

Issue of the periodical within the volume

2

Country of publishing house

PL - POLAND

Number of pages

14

Pages from-to

327-340

UT code for WoS article

—

EID of the result in the Scopus database

2-s2.0-85052228699