| Title |
Determinants of employment benefits disclosure in Baltic companies’ financial statements |
| Authors |
Rudžionienė, Kristina ; Janavičiūtė, Veneta ; Bužinskienė, Agnė |
| DOI |
10.56177/12icmie2025 |
| Full Text |
|
| Is Part of |
ICMIE 2025:12th International Conference of Management and Industrial Engineering, November 6th-7th, 2025, Bucharest, Romania : proceedings: vol. 12: Agility and readiness for sustainable business continuity.. Bucuresti : FAIMA. 2025, vol. 12, p. 375-382.. ISSN 2344-0937. eISSN 2344-0937 |
| Keywords [eng] |
employee benefits ; disclosure ; determinants ; financial statements ; Baltic |
| Abstract [eng] |
This study investigates the extent and determinants of employee benefits disclosure in the financial statements of companies listed on the Baltic Stock Exchange (Lithuania, Latvia, and Estonia) during the period 2019–2023. Given the significance of employee-related costs and the obligations imposed by IFRS—particularly IAS 19, IAS 24, and IFRS 2—the research aims to assess how comprehensively companies comply with these standards and which determinants influence their reporting practices. The study uses a structured disclosure checklist and constructs an information disclosure index (IDI) based on the presence and completeness of required disclosures. Data were collected from 14 companies in the consumer goods and utilities sectors. The average IDI was found to be 73.89%, indicating a medium level of disclosure, with notable variation across companies and countries. |
| Published |
Bucuresti : FAIMA |
| Type |
Conference paper |
| Language |
English |
| Publication date |
2025 |
| CC license |
|
