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The relationship between competition and business segment reporting decisions under the management approach of IAS 14 Revised
Nichols, Nancy B.; Street, Donna L. - In: Journal of international accounting auditing & taxation 16 (2007) 1, pp. 51-68
Persistent link: https://www.econbiz.de/10003460517
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The adoption of IFRS 8 - no headway made? : evidence from segment reporting practices in Germany
Franzen, Nina; Weißenberger, Barbara E. - In: Journal of applied accounting research 16 (2015) 1, pp. 88-113
Persistent link: https://www.econbiz.de/10011344221
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Segment reporting level and analyst forecast accuracy
Heo, Kyongsun; Doo, Seoyoung - In: The journal of applied business research 34 (2018) 3, pp. 471-485
Persistent link: https://www.econbiz.de/10011889714
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The impact of the management approach on segment reporting
Bugeja, Martin; Czernkowski, Robert; Moran, Daryl - In: Journal of business finance & accounting : JBFA 42 (2015) 3/4, pp. 310-366
Persistent link: https://www.econbiz.de/10011553289
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Role of country-level characteristics in segment reporting : EU evidence
Aboud, Ahmed; Helfaya, Akrum - In: The international journal of accounting : TIJA 56 (2021) 4, pp. 2150018-1-34
Persistent link: https://www.econbiz.de/10012938785
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The effect of revised IAS 14 on segment reporting by IAS companies
Prather-Kinsey, Jenice; Meek, Gary K. - 2008
Persistent link: https://www.econbiz.de/10003715677
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The usefulness of segment reporting in Hong Kong listed firms : an empirical assessment of IFRS No. 8
Li, Yuanyuan; Roudaki, Jamal; Gan, Christopher - In: Review of applied economics 9 (2013) 1/2, pp. 109-129
Persistent link: https://www.econbiz.de/10010245576
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Segment disclosures under IFRS 8's management approach : has segment reporting improved?
Farías, Pablo; Rodríguez, Ricardo - In: Spanish journal of finance and accounting 44 (2015) 166, pp. 117-133
Persistent link: https://www.econbiz.de/10011555342
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Segment Reporting : Is IFRS 8 Really Better?
Aleksanyan, Mark - 2015
This paper contributes to the debate on segment reporting standards in the UK and Europe and, specifically, the merit … of IFRS 8 relative to predecessor standards (SSAP 25 and IAS 14R). We carry out a longitudinal analysis of segment … reporting practices of a large sample of listed UK companies, covering all three reporting regimes. Using the Proprietary Cost …
Persistent link: https://www.econbiz.de/10013036234
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The impact of segmental reporting practices on real earnings management : empirical evidence from the non-financial FTSE-100 firms in the UK
Elsalem, Bilal A. - In: International journal of accounting and finance 11 (2021) 1, pp. 40-63
Persistent link: https://www.econbiz.de/10012887663