Transition to IAS-IFRS and financial disclosure, content and determinants

Abstract

The gradual implementation of the new accounting framework commonly known as IAS-IFRS has imposed a communication effort on the companies concerned. The purpose of this presentation is to study the strategy of the voluntary publication of listed Moroccan groups following the voluntary option to publish accounting information in accordance with the IAS-IFRS international accounting framework as well as the determinants of this voluntary disclosure. To this end, we propose a model for constructing a disclosure score wholly aims to describe and quantify the published quantitative information. Then, by placing ourselves within the methodological framework of agency theory, information asymmetry, and positive accounting theory, we propose a theoretical model with the objective of studying the relationships between this voluntary disclosure index and the different determinants of financial communication relating to government and the internal characteristics of companies.

JEL Classification: M41

Paper Type: Theoretical Article