Segment Reporting Under IFRS 8: Reporting Practice and Economic Consequences: 13 - Rilegato

Nienhaus, Martin

Rilegato

ISBN 10: 3631664583 ISBN 13: 9783631664582

Casa editrice: Peter Lang Pub Inc, 2015

Riassunto

The adoption of IFRS 8 marked a major change in the segment reporting rules under IFRS. This step, however, was heavily criticized and several questions regarding IFRS 8 still remain unanswered. Therefore, this study analyzes the impact of IFRS 8 on segment reporting practice and its economic consequences. The results show that firms report on average more segment information. Moreover, segment reports from the management’s perspective are useful and mitigate information asymmetries, reduce the cost of capital and affect the work of financial analysts. The findings have implications for the IASB, preparers, auditors and users of financial statements as well as enforcement institutions.

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Informazioni sull?autore

Martin Nienhaus studied Business Administration and Economics at the University of Münster (Germany) and at Monash University in Melbourne (Australia). He worked as a research assistant for the Chair of International Accounting at the University of Münster and at the Pennsylvania State University (USA).

Dettagli dell'edizione

• Editore: Peter Lang Pub Inc
• Data di pubblicazione: 2015
• Lingua: Inglese
• ISBN 10: 3631664583
• ISBN 13: 9783631664582
• Rilegatura: Copertina rigida
• Numero edizione: 1
• Numero di pagine: 248
• Contatto del produttore: non disponibile
• Persona responsabile: non disponibile