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$ 2285 電子書 | Segment Reporting under IFRS 8
作者:Martin Nienhaus,Peter Kajüter 出版社:Peter Lang GmbH, Internationaler Verlag der Wissenschaften 出版日期:2015-07-24 語言:英文 樂天KOBO - 會計 - 來源網頁   看圖書介紹 |
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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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