DEVELOPING AN ECONOMETRIC MODEL FOR MEASURING THE EVOLUTION OF INFORMATION DISCLOSURE - IAS 23 BORROWING COSTS –
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2011, Vol 13, Issue 2
Abstract
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.
Authors and Affiliations
Dragu Ioana-Maria , Tudor Adriana Tiron
Keywords
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