Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK

E. Barbu, P. Dumontier, Niculae Feleagă and Liliana Feleagă
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E. Barbu: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique
P. Dumontier: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique
Niculae Feleagă: A.S.E. - The Bucharest University of Economic Studies / Academia de Studii Economice din Bucureşti
Liliana Feleagă: A.S.E. - The Bucharest University of Economic Studies / Academia de Studii Economice din Bucureşti

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Abstract: This study investigates whether the adoption of a single set of accounting standards, such as IASs/IFRSs, guarantees the harmonization of accounting practices within a country and across countries, or whether differences in reporting practices persist because of dissimilarities in reporting habits and institutional settings. To this end, we investigate whether the level of environmental disclosure under IFRSs is related to the size of the reporting firm, and the strength of legal and regulatory constraints on environmental disclosures in the country where the firm is domiciled. Results indicate (1) that environmental disclosures imposed by IFRSs increase with firm size, and (2) that firms domiciled in countries with constraining environmental disclosure regulations (i.e., France and the UK) report more on environmental issues than firms domiciled in countries with weakly constraining regulations (i.e., Germany). This suggests a strong impact of national regulations on IFRS reporting. Taken as a whole, our results support the view that IFRSs are not applied consistently across firms and across countries, notably because of persistence of reporting traditions and discrepancies in national legal requirements.

Keywords: Mandatory Environmental Disclosures by Companies Complying; IASs/IFRSs; The Cases of France; Germany; and the UK (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (29)

Published in International Journal of Accounting, 2014, 49 (2), pp.231-247. ⟨10.1016/j.intacc.2014.04.003⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-01025802

DOI: 10.1016/j.intacc.2014.04.003

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