文章基本信息

标题：Factors Influencing The Extent Of Corporate Compliance With Ifrs. The Case Of Hungarian Listed Companies
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作者：Szilveszter Fekete ; „Babeş-Bolyai” University of Cluj-Napoca Dumitru Matiş ; „Babeş-Bolyai” University of Cluj-Napoca János Lukács 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2008
卷号：1
期号：10
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：Since 2005 European listed companies report their financial figures based on IFRSs. This paper investigates whether Hungarian listed companies comply with IFRS disclosure requirements, identifying some factors associated with the level of compliance. Although the issue of consolidation is not a new topic for Hungarian specialists, the analysis focuses on the disclosure aspects of consolidation because publishing consolidated accounts is considered still a problematic field (Fekete, 2008). Findings suggest that corporate size and industry type (more specifically being in the IT&C sector) are statistically associated with the extent of compliance with IFRS disclosure requirements. This suggest that big, high tech companies comply best to IRFS rules, possibly because they can benefit the most from them.
关键词：IAS/IFRS; compliance; disclosure; Hungaryegy;ing