The impact of IFRS 8 adoption on the usefulness of segment reports
Peter Kajüter and Martin Nienhaus
| Year of publication: |
March 2017
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|---|---|
| Authors: | Kajüter, Peter ; Nienhaus, Martin |
| Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 53.2017, 1, p. 28-58
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| Subject: | IAS 14 | IFRS 8 | Management approach | Segment reporting | Quasi-experimental | Value relevance | Information asymmetry | IFRS | Asymmetrische Information | Asymmetric information | Segmentberichterstattung | Informationswert | Information value | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/abac.12105 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011670356