Acar, Ece; Ozkan, Serdar - In: EuroMed Journal of Business 12 (2017) 1, pp. 52-72
Purpose The purpose of this paper is to illustrate the extent of disclosure of provisions reported under IAS 37 …-year observations recognize provisions, and among those, only 32 percent provide IAS 37’s full disclosure requirements. Firms that … provisions under IAS 37. The lack of literature directly focusing on provisions or IAS 37 appears to be one of the main …