There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence, this article focuses on such an examination within financial statements reported for 2015 by entities listed on PSE and investigates whether these reports meet the minimum...

This article deals with disclosure of associates and joint venture in financial statement. In May 2011 the IASB issued new standard IFRS 12 Disclosure of interest in other entities. This standard, compared with IAS 28 and IAS 31, requires to disclose more detail information about joint ventures...

Based on the notion that the results of prior research are mixed, this study reinvestigates the association between corporate social responsibility and earnings quality. More precisely, we examine the association between corporate social responsibility and the degree of earnings management, the...

For many years, international financial reporting – and in particular the notes reporting – has been criticized in practice and academia for failing to provide information that is appropriate for its intended users. This criticism points to deficits with regard to the content and...