Gisbert, Ana; Navallas, Begoña; Romero, Domi - In: Journal of Management and Governance 18 (2014) 3, pp. 733-763
traditionally has given more priority to the avoidance of proprietary and competition costs related to disclosure than to promoting … new IAS/IFRS reporting philosophy, proprietary costs may have lost relevance due to the introduction of mandatory segment … observe how governance and proprietary costs affect the new ‘management approach’ to segment classification. Copyright …