The predictive ability of entity-wide geographic sales disclosures : IAS 14R versus IFRS 8
Year of publication: |
October 2018
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Authors: | Cereola, Sandra J. ; Nichols, Nancy Brown ; Street, Donna L. |
Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 30.2018, 2, p. 121-130
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Subject: | IFRS 8 | Segment reporting | Predictive ability | IFRS | Prognoseverfahren | Forecasting model | Unternehmenspublizität | Corporate disclosure | Prognose | Forecast | Segmentberichterstattung |
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