Disclosure of Non-Current Tangible Assets Information in Private Sector Entities Financial Statements: The Case of Lithuania

Disclosure of Non-Current Tangible Assets Information in Private Sector Entities Financial Statements: The Case of Lithuania

The research aims to examine and evaluate the accounting information disclosure (AID) quality of the non-current tangible assets in the annual financial statements of private sector entities of Lithuania and identify characteristics of these enterprises that have an impact on the AID quality. The re...

Full description

Bibliographic Details
Main Authors: Rasa Kanapickiene, Greta Keliuotyte-Staniuleniene, Deimante Teresiene
Format: Article
Language:English
Published: MDPI AG 2021-05-01
Series:Economies
Subjects:
accounting information disclosure quality
disclosure quality index
non-current tangible assets
financial reporting
private sector
Online Access:https://www.mdpi.com/2227-7099/9/2/78

Internet

https://www.mdpi.com/2227-7099/9/2/78

Similar Items