DEVELOPING AN ECONOMETRIC MODEL FOR MEASURING THE EVOLUTION OF INFORMATION DISCLOSURE - IAS 23 BORROWING COSTS -

Ioana-Maria Dragu and Adriana Tiron Tudor ()
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Ioana-Maria Dragu: ‘Babes-Bolyai‘ University of Cluj Napoca

Annales Universitatis Apulensis Series Oeconomica, 2011, vol. 2, issue 13, pages 8

Abstract: According to the disclosure requests of IAS 23 Borrowing Costs, companies areto include the following elements within their annual reports: accounting policies adopted bythe firms, value of capitalization for borrowing costs and capitalization rate. This paperinvolves an empirical research, presenting the correlation that might exist at the level ofcompliance with IAS 23 and specific variables that characterize the activity of a company.The purpose of our investigation is to estimate and determine a statistic function that shouldconnect disclosure index measured for IAS 23 requests and a series of elements, namely:country of origin, total assets, turnover, ROA, ROE, debt rate and solvency. The researchmethodology assumes disclosure index determination and SPSS analysis. The findings suggestevidence of correlation with respect to the level of compliance in information disclosure andthe mentioned variables.

Keywords: information; disclosure; compliance; correlation (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: http://EconPapers.repec.org/RePEc:alu:journl:v:2:y:2011:i:13:p:8

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