Explanatory factors of the compliance with IFRS 16 (Leases) disclosure requirements: evidence from de Portuguese stock market
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/11110/2596 |
Resumo: | This paper aims to analyze the degree of compliance with the IFRS 16 disclosure requirements, in the first year of mandatory adoption of IFRS 16, and to identify its determinant factors. As methodology, we performed a content analysis of the reports and accounts of a sample of companies listed on Euronext Lisbon. A multiple linear regression model was also developed, which assumes the compliance disclosure index as a dependent variable as some companies’ characteristics as potential explanatory factors. Results of descriptive statistics indicate that, in the first year of adoption of IFRS 16, the average level of compliance with disclosure requirements is approximately 0.66. The multivariate analyses reveals that the type of auditor significantly positively influences the compliance disclosure index and therefore we conclude that entities with accounts audited by one of the Big Four exhibit a higher level of disclosure than those that are audited by other audit firms. |
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Explanatory factors of the compliance with IFRS 16 (Leases) disclosure requirements: evidence from de Portuguese stock marketIFRS 16LeasesDisclosure IndexdeterminantsThis paper aims to analyze the degree of compliance with the IFRS 16 disclosure requirements, in the first year of mandatory adoption of IFRS 16, and to identify its determinant factors. As methodology, we performed a content analysis of the reports and accounts of a sample of companies listed on Euronext Lisbon. A multiple linear regression model was also developed, which assumes the compliance disclosure index as a dependent variable as some companies’ characteristics as potential explanatory factors. Results of descriptive statistics indicate that, in the first year of adoption of IFRS 16, the average level of compliance with disclosure requirements is approximately 0.66. The multivariate analyses reveals that the type of auditor significantly positively influences the compliance disclosure index and therefore we conclude that entities with accounts audited by one of the Big Four exhibit a higher level of disclosure than those that are audited by other audit firms.The Journal of Globalization, Competitiveness, and Governability2023-05-08T09:24:48Z2023-05-082023-05-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/11110/2596http://hdl.handle.net/11110/2596engDOI.10.58416/GCG.2023.V17.N2.05.Lemos, KátiaMonteiro, SóniaOliveira, Vâniainfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-05-11T04:23:01Zoai:ciencipca.ipca.pt:11110/2596Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:51:05.342746Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Explanatory factors of the compliance with IFRS 16 (Leases) disclosure requirements: evidence from de Portuguese stock market |
title |
Explanatory factors of the compliance with IFRS 16 (Leases) disclosure requirements: evidence from de Portuguese stock market |
spellingShingle |
Explanatory factors of the compliance with IFRS 16 (Leases) disclosure requirements: evidence from de Portuguese stock market Lemos, Kátia IFRS 16 Leases Disclosure Index determinants |
title_short |
Explanatory factors of the compliance with IFRS 16 (Leases) disclosure requirements: evidence from de Portuguese stock market |
title_full |
Explanatory factors of the compliance with IFRS 16 (Leases) disclosure requirements: evidence from de Portuguese stock market |
title_fullStr |
Explanatory factors of the compliance with IFRS 16 (Leases) disclosure requirements: evidence from de Portuguese stock market |
title_full_unstemmed |
Explanatory factors of the compliance with IFRS 16 (Leases) disclosure requirements: evidence from de Portuguese stock market |
title_sort |
Explanatory factors of the compliance with IFRS 16 (Leases) disclosure requirements: evidence from de Portuguese stock market |
author |
Lemos, Kátia |
author_facet |
Lemos, Kátia Monteiro, Sónia Oliveira, Vânia |
author_role |
author |
author2 |
Monteiro, Sónia Oliveira, Vânia |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Lemos, Kátia Monteiro, Sónia Oliveira, Vânia |
dc.subject.por.fl_str_mv |
IFRS 16 Leases Disclosure Index determinants |
topic |
IFRS 16 Leases Disclosure Index determinants |
description |
This paper aims to analyze the degree of compliance with the IFRS 16 disclosure requirements, in the first year of mandatory adoption of IFRS 16, and to identify its determinant factors. As methodology, we performed a content analysis of the reports and accounts of a sample of companies listed on Euronext Lisbon. A multiple linear regression model was also developed, which assumes the compliance disclosure index as a dependent variable as some companies’ characteristics as potential explanatory factors. Results of descriptive statistics indicate that, in the first year of adoption of IFRS 16, the average level of compliance with disclosure requirements is approximately 0.66. The multivariate analyses reveals that the type of auditor significantly positively influences the compliance disclosure index and therefore we conclude that entities with accounts audited by one of the Big Four exhibit a higher level of disclosure than those that are audited by other audit firms. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-05-08T09:24:48Z 2023-05-08 2023-05-01T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/11110/2596 http://hdl.handle.net/11110/2596 |
url |
http://hdl.handle.net/11110/2596 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
DOI.10.58416/GCG.2023.V17.N2.05. |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
The Journal of Globalization, Competitiveness, and Governability |
publisher.none.fl_str_mv |
The Journal of Globalization, Competitiveness, and Governability |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799131589573083136 |