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Persistent link: https://www.econbiz.de/10010485758

Comparability of financial information and segmental reporting : an empirical study of the information disclosed by international hotel groups

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The use of segment information by financial analysts and forecast accuracy : a study on European intermediate-size companies

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L'INFORMATION SECTORIELLE PUBLIEE PAR LES ENTREPRISES : LE CAS DES ETI SEGMENT INFORMATION DISCLOSED BY FIRMS: THE CASE OF INTERMEDIATE-SIZE EUROPEAN LISTED COMPANIES

Alexander, David; Delvaille, Pascale; Demerens, Frédéric - HAL - 2013

Alors que l'IASB vient de lancer son étude de mise en œuvre de la norme IFRS 8 (post-implementation review), les recherches sur l'application de cette norme par les entreprises sont encore peu nombreuses et essentiellement centrées sur les firmes de grande taille. Dans ce contexte, notre...

Persistent link: https://www.econbiz.de/10010899221