RESEARCH DISCLOSURE OF IAS 2, IAS 11 AND IAS 37 IN COMPANIES LISTED ON THE STOCK MARKET OF LONDON, GERMANY AND PARIS

摘要

STARTING WITH THE ASSUMPTION THAT COMPANIES REPORTING UNDER IAS HAVE COMPLETE AND ACCURATE INFORMATION IN THE FINANCIAL STATEMENTS, WE CONDUCTED A STUDY IN WHICH WE WANT TO SHOW THE DEGREE OF DISCLOSURE IN ACCORDANCE WITH IAS 2, IAS 11 AND IAS 37 FOR A SAMPLE OF COMPANIES OPERATING IN THE CONSTRUCTION FIELD OF ACTIVITY AND ARE LISTED ON STOCK EXCHANGES IN LONDON, GERMANY AND PARIS AND TO SHOW THAT THERE IS A CONNECTION, AND IF SO THE TYPE OF RELATIONSHIP BETWEEN CERTAIN VARIABILES (SUCH AS AUDIT FIRM, TURNOVER, ROE, BV, P/B) AND THE DISCLOSURE INDEX.