FOR A NEW METHOD OF CALCULATING THE DISCLOSURE INDEX

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 Canad...

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Bibliographic Details
Published in:Copernican journal of finance & accounting 2020-01, Vol.9 (2), p.9
Main Author: Baazaoui, Hedi
Format: Article
Language:English
Subjects:
Accounting standards
Disclosure
disclosure index
IAS/IFRS information
Indexes
International Financial Reporting Standards
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Description
Summary: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.
ISSN:2300-1240
2300-3065
DOI:10.12775/CJFA.2020.005