Skip navigation
User training | Reference and search service

Library catalog

EDS
b-on
More
resources
Content aggregators
Please use this identifier to cite or link to this item:

acessibilidade

http://hdl.handle.net/10071/11803
acessibilidade
Title: Disclosure of R&D activities
Authors: Silva, S. M. T.
Morais, A. I.
Curto, J.
Keywords: R&D activities
Disclosure of information
Accounts harmonization
IAS 38
Sweden
Finland
Issue Date: 2013
Publisher: Springer US
Abstract: The aim of this study is to investigate whether the dissemination of information about Research and Development (R&D) in Sweden and Finland has increased upon the adoption of International Accounting Standard no. 38 (IAS 38) for companies listed on the “Stockholm Stock Exchange” and the “Helsinki Stock Exchange”, and also to identify the determinants of these disclosures. The sample is composed of 36 companies that were analyzed over the period between 2005 and 2008. Results in general show that the companies not only reported the information required by IAS 38, but also made voluntary disclosures about these activities. With regard to the determinants of disclosure the following conclusions were drawn: the variables such as company size, debts, kind of auditor, internationalization, and sector of activity are statistically significant for the “Required Disclosure Index” dependent variable, while the variables such as company size, debts, profitability, sector of activity, and country are statistically significant for the “Index of Voluntary Disclosure” dependent variable.
Peer reviewed: yes
URI: https://ciencia.iscte-iul.pt/public/pub/id/12788
http://hdl.handle.net/10071/11803
ISSN: 2194-0061
Publisher version: The definitive version is available at: http://dx.doi.org/10.1007/s40196-013-0029-0
Appears in Collections:BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica

Files in This Item:
acessibilidade
File Description SizeFormat 
publisher_version_Glob_Bus_Perspect.pdf336.5 kBAdobe PDFView/Open    Request a copy


FacebookTwitterDeliciousLinkedInDiggGoogle BookmarksMySpace
Formato BibTex MendeleyEndnote Currículo DeGóis 

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.