Compliance with IFRS 15 mandatory disclosures: an exploratory study in telecom and construction sectors
Journal of Financial Reporting and Accounting
ISSN: 1985-2517
Article publication date: 23 July 2020
Issue publication date: 5 December 2020
Abstract
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.
Keywords
Acknowledgements
The authors wish to express their sincere gratitude to the Associate Editor and anonymous referees for their valuable comments.
Citation
Boujelben, S. and Kobbi-Fakhfakh, S. (2020), "Compliance with IFRS 15 mandatory disclosures: an exploratory study in telecom and construction sectors", Journal of Financial Reporting and Accounting, Vol. 18 No. 4, pp. 707-728. https://doi.org/10.1108/JFRA-10-2019-0137
Publisher
:Emerald Publishing Limited
Copyright © 2020, Emerald Publishing Limited