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标题：Developing An Econometric Model For Measuring The Evolution Of Information Disclosure - Ias 23 Borrowing Costs -
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作者：Ioana-Maria Dragu ; ‘Babes-Bolyai‘ University of Cluj Napoca Adriana Tiron Tudor ; ‘Babes-Bolyai‘ University of Cluj Napoca 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2011
卷号：2
期号：13
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：According to the disclosure requests of IAS 23 Borrowing Costs, companies are to include the following elements within their annual reports: accounting policies adopted by the firms, value of capitalization for borrowing costs and capitalization rate. This paper involves an empirical research, presenting the correlation that might exist at the level of compliance 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 should connect 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 research methodology assumes disclosure index determination and SPSS analysis. The findings suggest evidence of correlation with respect to the level of compliance in information disclosure and the mentioned variables.
关键词：information; disclosure; compliance; correlation