Purpose

The purpose of this study is to explore the degree of compliance of a sample of European Union (EU) listed groups with the International Financial Reporting Standard 15 (IFRS 15) mandatory disclosures in two specific sectors, namely, telecommunication and construction.

Design/methodology/approach

To carry out this research, the authors selected 22 annual reports for the year 2018. The authors created and completed a datasheet based on a close review of the IFRS 15 disclosure requirements. A content analysis of the selected annual reports was then performed.

Findings

The results show that the sampled groups do not fully comply with the IFRS 15 mandatory disclosures and the degree of compliance differs between the two investigated sectors.

Originality/value

To the best of the authors’ knowledge, this study explores, for the first-time, the degree of compliance with the IFRS 15 mandatory disclosures, by focusing on a cross-country sample of EU listed groups.

中文翻译：

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遵守IFRS 15强制性披露：电信和建筑行业的探索性研究

目的

这项研究的目的是探讨在两个特定领域，即电信和建筑业中，欧盟（EU）所列群体的样本对国际财务报告标准15（IFRS 15）强制性披露的遵守程度。

设计/方法/方法

为了开展这项研究，作者选择了22份2018年年度报告。作者根据对IFRS 15披露要求的仔细审查，创建并完成了数据表。然后对选定的年度报告进行了内容分析。

发现

结果表明，抽样组未完全遵守IFRS 15的强制性披露，两个被调查部门之间的遵守程度有所不同。

创意/价值

据作者所知，本研究首次关注了欧盟上市集团的跨国样本，首次探索了对IFRS 15强制性披露的遵守程度。