Segment Reporting under IFRS 8
Reporting practice and economic consequences
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- $69.99
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- $69.99
Publisher Description
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.
GENRE
Business & Personal Finance
RELEASED
2015
July 24
LANGUAGE
EN
English
LENGTH
248
Pages
PUBLISHER
Peter Lang
SELLER
Ingram DV LLC
SIZE
18
MB
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