Understanding the Potential Impact of IFRS 15 on the Telecommunication Listed Companies, by the Disclosures’ Study
- Giorgia Mattei
- Niccolò Paoloni
Abstract
IFRS 15 “revenues from contracts with clients”, became mandatory for the IFRS compliance companies as from the 1st January 2018. From different studies, appear that the telecommunications companies represent the major industry impacted from the adoption of the new standard. In the present study were selected the Telecommunications companies listed in the Italian and Spanish market.
The methodology used to carry out this research is the content analysis, using the paradigm of the stakeholder theory.
From the findings of the research, it is possible to hypothesize that exist a direct correlation between the potential impact of IFRS 15 and the quantity and quality of information provided in the annual report elaborated for the two years prior to adopting the new standard.
This result could also be used to understand the listed Telecommunications companies managers’ capabilities. In fact, it is renowned that the best managers could be retained to give more importance to stakeholders by supplying more information about the adoption of standard IFRS 15.
- Full Text:
PDF
- DOI:10.5539/ijbm.v14n1p169
Journal Metrics
Google-based Impact Factor (2023): 0.86
h-index(2023): 152
i10-index(2023): 1168
Index
- Academic Journals Database
- ACNP
- AIDEA list (Italian Academy of Business Administration)
- ANVUR (Italian National Agency for the Evaluation of Universities and Research Institutes)
- Berkeley Library
- CNKI Scholar
- COPAC
- EBSCOhost
- Electronic Journals Library
- Elektronische Zeitschriftenbibliothek (EZB)
- EuroPub Database
- Excellence in Research for Australia (ERA)
- Genamics JournalSeek
- GETIT@YALE (Yale University Library)
- IBZ Online
- JournalTOCs
- Library and Archives Canada
- LOCKSS
- MIAR
- National Library of Australia
- Norwegian Centre for Research Data (NSD)
- PKP Open Archives Harvester
- Publons
- Qualis/CAPES
- RePEc
- ROAD
- Scilit
- SHERPA/RoMEO
- Standard Periodical Directory
- Universe Digital Library
- UoS Library
- WorldCat
- ZBW-German National Library of Economics
Contact
- Stephen LeeEditorial Assistant
- ijbm@ccsenet.org