Trends in Disclosures on Port Concession Fair Value Measurement

Galina Sabcheva ()
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Galina Sabcheva: University of Economics - Varna

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2017, issue 2, 110-121

Abstract: The article purpose is to propose and apply an indicator (disclosure index) to measure the compliance degree with fair value disclosure requirements for port concession based mainly on IFRS 13 Fair value measurement. As a result of the study, the estimated fair value disclosure index values are reduced with the assessment criteria increase. This trend can be associated with the Bulgarian enterprises inherent reserve about fair value measurement application of a wide range of assets and conservatism in the assets recognition when no reliable measure can be determined. It would be appropriate this hypotheses to be further explored in future research on the concession-holders` management reporting motives.

Keywords: disclosure index; fair value; port concession; measurement (search for similar items in EconPapers)
JEL-codes: A00 (search for similar items in EconPapers)
Date: 2017
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