Segment Reporting under IFRS 8

Martin Nienhaus

ISBN 10: 3631664583 / ISBN 13: 9783631664582

Editore: Peter Lang, Peter Lang Aug 2015, 2015

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Neuware -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. 274 pp. Englisch.

Codice articolo 9783631664582

Dati bibliografici

• Titolo: Segment Reporting under IFRS 8
• Editore: Peter Lang, Peter Lang Aug 2015
• Data di pubblicazione: 2015
• Lingua: Inglese
• ISBN 10: 3631664583
• ISBN 13: 9783631664582
• Rilegatura: Buch
• Condizione: Neu
• Dimensioni: 216 L x 153 A x 18 P (millimetri) 216 millimetri di larghezza per 153 millimetri di altezza per 18 millimetri di profondità
• Peso: 470 grammi

Descrizione articolo

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.

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).