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

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F20%3A43918448" target="_blank" >RIV/62156489:43110/20:43918448 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1504/IJMEF.2020.108822" target="_blank" >http://dx.doi.org/10.1504/IJMEF.2020.108822</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1504/IJMEF.2020.108822" target="_blank" >10.1504/IJMEF.2020.108822</a>

Result language
angličtina
Original language name
Financial reporting quality: The case of Czech and German listed companies
Original language description
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.
Czech name
—
Czech description
—

Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
—
OECD FORD branch
50206 - Finance

Project
<a href="/en/project/GA18-14082S" target="_blank" >GA18-14082S: Fair corporate taxation: Measurement of the impact of the corporate profit shifting on the budget of the Czech Republic</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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