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Compliance with IFRS 15 mandatory disclosures: an exploratory study in telecom and construction sectors

Author

Listed:
  • Saoussen Boujelben
  • Sameh Kobbi-Fakhfakh

Abstract

Purpose - The purpose of this study is to explore the degree of compliance of a sample of European Union (EU) listed groups with the International Financial Reporting Standard 15 (IFRS 15) mandatory disclosures in two specific sectors, namely, telecommunication and construction. Design/methodology/approach - To carry out this research, the authors selected 22 annual reports for the year 2018. The authors created and completed a datasheet based on a close review of the IFRS 15 disclosure requirements. A content analysis of the selected annual reports was then performed. Findings - The results show that the sampled groups do not fully comply with the IFRS 15 mandatory disclosures and the degree of compliance differs between the two investigated sectors. Originality/value - To the best of the authors’ knowledge, this study explores, for the first-time, the degree of compliance with the IFRS 15 mandatory disclosures, by focusing on a cross-country sample of EU listed groups.

Suggested Citation

  • Saoussen Boujelben & Sameh Kobbi-Fakhfakh, 2020. "Compliance with IFRS 15 mandatory disclosures: an exploratory study in telecom and construction sectors," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 18(4), pages 707-728, July.
    • Handle: RePEc:eme:jfrapp:jfra-10-2019-0137
    DOI: 10.1108/JFRA-10-2019-0137
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    Citations

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    Cited by:

    1. Kabir, Humayun & Su, Li, 2022. "How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
    2. Sameh Kobbi-Fakhfakh & Nesrine Belguith, 2024. "Firm Characteristics and Compliance with IFRS 15 Mandatory Disclosures: Evidence from French Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(2), pages 317-338, June.
    3. Ana-Carolina Cojocaru & Nicolai Jieri & Nicoleta Asalos, 2023. "Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 670-678, December.
    4. Monica-Laura ZLATI & Cristina Gabriela COSMULESE, 2023. "Assessing the CFO'S Perspective on IFRS 15 Implementation," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 148-156.

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