Segment Reporting under IFRS 8 - Reporting practice and economic consequences (Hardcover, New edition)

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.

General

Imprint:	Peter Lang Ag
Country of origin:	Switzerland
Series:	Muensteraner Schriften zur Internationalen Unternehmensrechnung, 13
Release date:	August 2015
First published:	2015
Authors:	Martin Nienhaus
Dimensions:	210 x 148 x 19mm (L x W x T)
Format:	Hardcover
Pages:	248
Edition:	New edition
ISBN-13:	978-3-631-66458-2
Categories:	Books > Business & Economics > Business & management > Business strategy Books > Business & Economics > Business & management > Management of specific areas > Budgeting & financial management
LSN:	3-631-66458-3
Barcode:	9783631664582

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