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Swedish and Dutch listed companies’ compliance with IAS 36 paragraph 134
Department of Trade, Industry and Business, Academy of Economics, Business Administration and Social Studies, Dalarna University. (Företagsekonomi)ORCID iD: 0000-0002-5043-6289
2015 (English)In: International Journal of Disclosure & Governance, ISSN 1741-3591, E-ISSN 1746-6539, Vol. 12, no 1, 78-105 p.Article in journal (Refereed) Published
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Abstract [en]

This article investigates the extent to which companies listed on the Nasdaq OMX (NOMX) and the Euronext Amsterdam (EA), in their 2005 and 2008 annual reports, complied with the disclosure requirements in IAS 36 paragraph 134, as well as the factors that explain why some companies complied with the standard to a higher extent than did other ones. Swedish and Dutch listed companies are chosen as the accounting oversight system differs between the countries. The relationship between the dependent variable, that is, information disclosed in accordance with IAS 36 paragraph 134 in the annual reports in Swedish and Dutch listed companies, and the independent variables, that is, accounting oversight, auditing company, size, leverage, future prospects, industry and learning, is examined. The results reveal that Swedish companies listed on the NOMX were more compliant than their Dutch counterparts in 2005, possibly because of the (historically) weak Dutch institutional oversight system. The compliance level seems to have increased in both Swedish and Dutch companies over time, thus indicating learning. In 2008, there was no significant difference in compliance level between Sweden and the Netherlands, which suggests convergence. Size significantly affected the compliance level in Sweden only, and leverage affected the compliance level in the Netherlands only. Moreover, non-financial companies were more compliant in both countries. The independent variables auditing company and future prospects did not seem to have a significant effect on the compliance level.

Place, publisher, year, edition, pages
Palgrave Macmillan , 2015. Vol. 12, no 1, 78-105 p.
Keyword [en]
accounting choice; compliance; disclosure; enforcement; learning; IAS 36
National Category
Economics and Business
Research subject
Complex Systems – Microdata Analysis, General Microdata Analysis - others
Identifiers
URN: urn:nbn:se:hig:diva-21019DOI: 10.1057/jdg.2013.33OAI: oai:DiVA.org:hig-21019DiVA: diva2:894078
Available from: 2013-05-31 Created: 2016-01-14 Last updated: 2016-10-20Bibliographically approved

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Hartwig, Fredrik
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf