劳动力成本披露:国际财务报告准则有影响吗?

Sang Ho Kim, D. Taylor
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引用次数: 5

摘要

目的-本文旨在调查澳大利亚会计制度从公认会计原则(gaap)到国际财务报告准则(ifrs)的变化所引起的财务报表中企业劳动力相关成本披露的变化。设计/方法/方法-采用档案经验方法。数据取样于澳大利亚160家上市公司,历时七年,涵盖澳大利亚公认会计准则(2003 - 2005)和澳大利亚国际财务报告准则(2006 - 2009)期间。为了衡量披露情况,对财务报表附注表面和附注中的人工相关成本分项进行分类和计数。这些披露是针对公司特定特征和行业类别进行分析的。调查结果-调查结果显示,披露“总劳动力成本”的公司比例从60% - 85%上升,“总劳动力成本”的随意分类变得更加普遍。在国际财务报告准则之后提供分类信息的公司……
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Labour cost disclosures: have IFRSs made a difference?
Purpose – This paper aims to investigate changes in corporate disclosures of labour‐related costs in financial statements arising from a change in the accounting regime from generally accepted accounting principles (GAAPs) to international financial reporting standards (IFRSs) in Australia.Design/methodology/approach – An archival empirical approach is taken. Data are sampled for 160 listed companies in Australia over seven years covering Australian GAAPs (2003‐2005) and Australian IFRSs (2006‐2009) periods. To measure disclosures, a classification and count is made of line items for labour‐related costs found on the face of and in the notes to financial statements. These disclosures are analysed against firm‐specific characteristics and industry categories.Findings – Results reveal companies disclosing “total labour costs” rose from about 60‐85 per cent, and the discretionary disaggregation of “total labour costs” became more prevalent. Companies providing disaggregated information in the post‐IFRSs peri...
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