Novák, Michal - In: European financial and accounting journal : EFAJ 13 (2018) 2, pp. 31-44
There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence … of the disclosure quality within the sample. Furthermore, our findings exposed a better level of disclosure for … manufacturing companies relative to service companies, implicating a close linkage of disclosure compliance and the associated …