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FOR A NEW METHOD OF CALCULATING THE DISCLOSURE INDEX

Object's details: FOR A NEW METHOD OF CALCULATING THE DISCLOSURE INDEX

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Provider:Akademicka Platforma Czasopism

Description

Title:
FOR A NEW METHOD OF CALCULATING THE DISCLOSURE INDEX
Creator:
Baazaoui, Hedi
Description:
In this paper, we have proposed a new method for calculating the disclosure index, which consists of calculating the basic score by accounting standard or category of information and determining the overall disclosure index, which is the average of the elementary scores. Through two French and Canadian samples, we found significant differences between the mandatory, voluntary and total disclosure indices calculated using the proposed method and the current method.
Object availability:
free access
Rights:
Prawa autorskie (c) 2020 Copernican Journal of Finance & Accounting
Date:
2020.07.31
Type:
info:eu-repo/semantics/article;
info:eu-repo/semantics/publishedVersion
Language:
English
Source:
Copernican Journal of Finance & Accounting; Vol. 9 No. 2 (2020); 9-24;
Copernican Journal of Finance & Accounting; Tom 9 Nr 2 (2020); 9-24;
2300-3065;
2300-1240
Format:
application/pdf
Publisher:
Uniwersytet Mikołaja Kopernika w Toruniu
Relation: https://apcz.umk.pl/CJFA/article/view/CJFA.2020.005/26211
Subject:
disclosure index;
disclosure;
IAS/IFRS information;
M41
Identifier: https://apcz.umk.pl/CJFA/article/view/CJFA.2020.005
Data provider:
Akademicka Platforma Czasopism

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FBC TeNe Project

Project co-financed by European Funds under the Operational Program Digital Poland for 2014-2020 (project no. POPC.02.04.00-00-0012 / 20-00)

More information about the project can be found at: https://tene.fbc.pionier.net.pl

European Funds. Digital Poland

Republic of Poland

Digital Libraries Federation

European Union - European Regional Development Fund

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