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• W4317348412 abstract "Purpose: The purpose of this paper is to investigate the factors that influence compliance with IAS 38 mandatory disclosure requirements for intangible assets by companies listed on the Warsaw Stock Exchange. Methodology/approach: Based on the content analysis of 117 consolidated financial statements for 2018, disclosure indexes were calculated, which serve as independent variables in multiple regression analysis. Findings: In line with signaling theory, entities signal their superiority (high profita-bility) with costly signals, i.e., disclosing information that cannot be easily obtained from accounting systems (referred to as advanced disclosures). Low-quality firms (with lower profitability) disclose basic information more intensively, which can be easily obtained from accounting systems, and at a low cost. A higher number of significant shareholders (higher information asymmetry) forces better compliance, especially with regard to advanced disclosure. Research limitations/implications: Limited and cross-sectional research sample. Originality/value: The paper demonstrates that mandatory disclosure items differ with respect to the preparation cost. Considering basic and advanced disclosure (with low and high preparation costs, respectively) is potentially beneficial for a deeper un-derstanding of the field." @default.
• W4317348412 created "2023-01-19" @default.
• W4317348412 creator A5007572911 @default.
• W4317348412 date "2022-06-28" @default.
• W4317348412 modified "2023-09-25" @default.
• W4317348412 title "Factors that influence the disclosure of mandatory intangible assets by Polish listed companies" @default.
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• W4317348412 doi "https://doi.org/10.5604/01.3001.0015.8809" @default.
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