Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange

The aim of this paper is to assess the quality of share-based payments’ disclosure in compliance with IFRS 2 by companies listed on the Prague Stock Exchange. The study shows how companies in the Czech market utilizing share-based payments meet the requirements given by IFRS 2 framework and in order...
Ausführliche Beschreibung

Gespeichert in:

Autor*in:	Červený, Martin [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2017

Übergeordnetes Werk:	Enthalten in: European financial and accounting journal - Praha : [Verlag nicht ermittelbar], 2008, 12(2017), 3, Seite 53-64
Übergeordnetes Werk:	volume:12 ; year:2017 ; number:3 ; pages:53-64

Links:	Volltext Volltext Volltext

DOI / URN:	10.18267/j.efaj.187

Katalog-ID:	1018696784

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spelling	10.18267/j.efaj.187 doi 10419/187712 hdl (DE-627)1018696784 (DE-599)GBV1018696784 DE-627 ger DE-627 rda eng M40 jelc Červený, Martin verfasserin aut Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange Martin Červený 2017 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The aim of this paper is to assess the quality of share-based payments’ disclosure in compliance with IFRS 2 by companies listed on the Prague Stock Exchange. The study shows how companies in the Czech market utilizing share-based payments meet the requirements given by IFRS 2 framework and in order to support the arguments, it compares the results with randomly selected companies from the German DAX index, which represents a well-developed market. The focus is on three key principles of disclosure, as defined by the IFRS 2. As we will demonstrate, Czech corporations do meet the regulatory minimum requirements, but they fail to utilize some of the advanced valuation methods and their reports are generally rather brief compared to their German counterparts. Enthalten in European financial and accounting journal Praha : [Verlag nicht ermittelbar], 2008 12(2017), 3, Seite 53-64 Online-Ressource (DE-627)823897052 (DE-600)2819858-X (DE-576)430057296 1805-4846 nnns volume:12 year:2017 number:3 pages:53-64 http://hdl.handle.net/10419/187712 Resolving-System kostenfrei Volltext https://doi.org/10.18267/j.efaj.187 Resolving-System kostenfrei Volltext https://www.vse.cz/polek/download.php?jnl=efaj&pdf=187.pdf Verlag kostenfrei Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER zbwolc20180616 AR 12 2017 3 53-64 26 01 0206 1765784549 x1z 16-04-18 2403 01 DE-LFER 3480232612 00 --%%-- --%%-- n --%%-- l01 30-05-19 2403 01 DE-LFER https://doi.org/10.18267/j.efaj.187 26 00 DE-206 56 Employee Stock Options 26 00 DE-206 56 IFRS 2 26 00 DE-206 56 Share-Based Payments
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allfieldsSound	10.18267/j.efaj.187 doi 10419/187712 hdl (DE-627)1018696784 (DE-599)GBV1018696784 DE-627 ger DE-627 rda eng M40 jelc Červený, Martin verfasserin aut Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange Martin Červený 2017 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier The aim of this paper is to assess the quality of share-based payments’ disclosure in compliance with IFRS 2 by companies listed on the Prague Stock Exchange. The study shows how companies in the Czech market utilizing share-based payments meet the requirements given by IFRS 2 framework and in order to support the arguments, it compares the results with randomly selected companies from the German DAX index, which represents a well-developed market. The focus is on three key principles of disclosure, as defined by the IFRS 2. As we will demonstrate, Czech corporations do meet the regulatory minimum requirements, but they fail to utilize some of the advanced valuation methods and their reports are generally rather brief compared to their German counterparts. Enthalten in European financial and accounting journal Praha : [Verlag nicht ermittelbar], 2008 12(2017), 3, Seite 53-64 Online-Ressource (DE-627)823897052 (DE-600)2819858-X (DE-576)430057296 1805-4846 nnns volume:12 year:2017 number:3 pages:53-64 http://hdl.handle.net/10419/187712 Resolving-System kostenfrei Volltext https://doi.org/10.18267/j.efaj.187 Resolving-System kostenfrei Volltext https://www.vse.cz/polek/download.php?jnl=efaj&pdf=187.pdf Verlag kostenfrei Volltext GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER zbwolc20180616 AR 12 2017 3 53-64 26 01 0206 1765784549 x1z 16-04-18 2403 01 DE-LFER 3480232612 00 --%%-- --%%-- n --%%-- l01 30-05-19 2403 01 DE-LFER https://doi.org/10.18267/j.efaj.187 26 00 DE-206 56 Employee Stock Options 26 00 DE-206 56 IFRS 2 26 00 DE-206 56 Share-Based Payments
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topic_title	M40 jelc 26 00 DE-206 56 Employee Stock Options 26 00 DE-206 56 IFRS 2 26 00 DE-206 56 Share-Based Payments Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange Martin Červený
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title_full	Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange Martin Červený
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title_sort	fulfillment of ifrs 2 disclosure requirements by companies listed on the prague stock exchange
title_auth	Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange
abstract	The aim of this paper is to assess the quality of share-based payments’ disclosure in compliance with IFRS 2 by companies listed on the Prague Stock Exchange. The study shows how companies in the Czech market utilizing share-based payments meet the requirements given by IFRS 2 framework and in order to support the arguments, it compares the results with randomly selected companies from the German DAX index, which represents a well-developed market. The focus is on three key principles of disclosure, as defined by the IFRS 2. As we will demonstrate, Czech corporations do meet the regulatory minimum requirements, but they fail to utilize some of the advanced valuation methods and their reports are generally rather brief compared to their German counterparts.
abstractGer	The aim of this paper is to assess the quality of share-based payments’ disclosure in compliance with IFRS 2 by companies listed on the Prague Stock Exchange. The study shows how companies in the Czech market utilizing share-based payments meet the requirements given by IFRS 2 framework and in order to support the arguments, it compares the results with randomly selected companies from the German DAX index, which represents a well-developed market. The focus is on three key principles of disclosure, as defined by the IFRS 2. As we will demonstrate, Czech corporations do meet the regulatory minimum requirements, but they fail to utilize some of the advanced valuation methods and their reports are generally rather brief compared to their German counterparts.
abstract_unstemmed	The aim of this paper is to assess the quality of share-based payments’ disclosure in compliance with IFRS 2 by companies listed on the Prague Stock Exchange. The study shows how companies in the Czech market utilizing share-based payments meet the requirements given by IFRS 2 framework and in order to support the arguments, it compares the results with randomly selected companies from the German DAX index, which represents a well-developed market. The focus is on three key principles of disclosure, as defined by the IFRS 2. As we will demonstrate, Czech corporations do meet the regulatory minimum requirements, but they fail to utilize some of the advanced valuation methods and their reports are generally rather brief compared to their German counterparts.
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title_short	Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange
url	http://hdl.handle.net/10419/187712 https://doi.org/10.18267/j.efaj.187 https://www.vse.cz/polek/download.php?jnl=efaj&pdf=187.pdf
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