Compliance with IFRS 15 mandatory disclosures: an exploratory study in telecom and construction sectors

Saoussen Boujelben · Sameh Kobbi-Fakhfakh

47 citations0/0 files storedJournal of financial reporting & accounting

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

Abstract

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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References

2009Market Reaction to the Adoption of IFRS in Europe 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence 1989Disclosure in the Corporate Annual Reports of Swedish Companies 2007Segment Profitability and the Proprietary and Agency Costs of Disclosure 2012Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants 2013A Meta-analysis of IFRS Adoption Effects 2008Compliance with IFRS disclosure requirements and individual analysts’ forecast errors 2011The Impact of Corporate Governance on IFRS Adoption Choices

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