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Compliance with IFRS mandatory disclosure requirements: A structured literature review
Journal of International Accounting, Auditing and Taxation ( IF 3.3 ) Pub Date : 2020-09-01 , DOI: 10.1016/j.intaccaudtax.2020.100338
Ioannis Tsalavoutas , Fanis Tsoligkas , Lisa Evans

Abstract This paper reviews the literature on compliance with IFRS mandatory disclosure requirements for the post-2005 period. We adopt a structured literature review methodology and address three key questions: how is research on compliance with IFRS mandatory disclosure requirements developing; what is the focus and critique of the literature on compliance with IFRS mandatory disclosure requirements; and lastly, what is the future for research on compliance with IFRS mandatory disclosure requirements? We find that studies mostly draw samples from one country and mainly focus on small markets or less developed economies. Articles which use sample firms from more than one country tend to examine primarily large firms from European Union (EU) countries. We identify accounting standards which are commonly associated with low compliance and discuss factors affecting compliance. We note that only a limited number of studies examine the market consequences of compliance. Although we identify multiple scoring methods used in the literature, most studies employ a single method in isolation, despite the shortcomings of this approach. Only a small proportion of studies considers materiality of the disclosures investigated or performs validity and reliability tests. Finally, we discuss policy implications arising from this stream of research and suggest avenues for future research.

中文翻译:

遵守 IFRS 强制披露要求:结构化文献审查

摘要 本文回顾了 2005 年后遵守 IFRS 强制披露要求的文献。我们采用结构化的文献审查方法并解决三个关键问题:如何开展关于遵守 IFRS 强制披露要求的研究;关于遵守 IFRS 强制披露要求的文献的重点和批评是什么?最后,关于遵守 IFRS 强制披露要求的研究的未来是什么?我们发现研究大多从一个国家抽取样本,并且主要关注小市场或欠发达经济体。使用来自多个国家的样本公司的文章往往主要考察来自欧盟 (EU) 国家的大公司。我们确定通常与低合规相关的会计准则,并讨论影响合规的因素。我们注意到只有有限数量的研究考察了合规的市场后果。尽管我们确定了文献中使用的多种评分方法,但大多数研究都单独使用了一种方法,尽管这种方法存在缺陷。只有一小部分研究考虑了所调查披露的重要性或进行了有效性和可靠性测试。最后,我们讨论了这一研究流产生的政策影响,并为未来的研究提出了建议。大多数研究孤立地采用单一方法,尽管这种方法有缺点。只有一小部分研究考虑了所调查披露的重要性或进行了有效性和可靠性测试。最后,我们讨论了这一研究流产生的政策影响,并为未来的研究提出了建议。大多数研究孤立地采用单一方法,尽管这种方法有缺点。只有一小部分研究考虑了所调查披露的重要性或进行了有效性和可靠性测试。最后,我们讨论了这一研究流产生的政策影响,并为未来的研究提出了建议。
更新日期:2020-09-01
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