introduction of the IFRS in the European Union in 2005. We use regression analysis to identify the determinants and consequences of …. The level of voluntary disclosure and earnings forecasts by analysts are endogenous and exhibit a complex two …-way relationship. Voluntary communication policies did not change with the introduction of the IFRS …

There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence … investigates whether these reports meet the minimum informational IFRS requirements. Adopted was the content analysis method, using … of the disclosure quality within the sample. Furthermore, our findings exposed a better level of disclosure for …