کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1004966 1481930 2014 17 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK
ترجمه فارسی عنوان
افشا گریهای اجباری محیطی توسط شرکت مطابق با استانداردهای حسابداری بین المللی / IFRS ها: موارد فرانسه، آلمان، و انگلستان
کلمات کلیدی
مسئولیت اجتماعی؛ افشاء حسابداری محیطی. مقررات حسابداری محیطی؛ استانداردهای بین المللی حسابداری / استانداردهای بین المللی گزارشگری مالی؛ فرانسه؛ آلمان؛ انگلستان
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی

This study investigates whether the adoption of a single set of accounting standards, such as IASs/IFRSs, guarantees the harmonization of accounting practices within a country and across countries, or whether differences in reporting practices persist because of dissimilarities in reporting habits and institutional settings. To this end, we investigate whether the level of environmental disclosure under IFRSs is related to the size of the reporting firm, and the strength of legal and regulatory constraints on environmental disclosures in the country where the firm is domiciled. Results indicate (1) that environmental disclosures imposed by IFRSs increase with firm size, and (2) that firms domiciled in countries with constraining environmental disclosure regulations (i.e., France and the UK) report more on environmental issues than firms domiciled in countries with weakly constraining regulations (i.e., Germany). This suggests a strong impact of national regulations on IFRS reporting. Taken as a whole, our results support the view that IFRSs are not applied consistently across firms and across countries, notably because of persistence of reporting traditions and discrepancies in national legal requirements.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: The International Journal of Accounting - Volume 49, Issue 2, June 2014, Pages 231–247
نویسندگان
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