The purpose of this study is to investigate whether the first-time mandatory transition from old to the new International Financial Reporting Standards (IFRS 15) “Revenue from contracts with customers”, led to main changes in the accounting methods that affected significantly the financial...

Purpose: The purpose of this study is to explore the degree of compliance of a sample of European Union (EU) listed groups with the International Financial Reporting Standard 15 (IFRS 15) mandatory disclosures in two specific sectors, namely, telecommunication and construction....

Purpose: This study aims to provide some empirical evidence on the determinants of segment reporting quality, and to propose a new measurement tool of segment reporting quality – segment reporting quality index (SRQI). Design/methodology/approach: On the basis of hand-collected segment data...