Segment Reporting under IFRS 8 - Reporting practice and economic consequences

Name: Segment Reporting under IFRS 8
Price: 51.4 EUR
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Author: Martin Nienhaus
ISBN: 9783631664582

Martin Nienhaus

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Martin Nienhaus - Segment Reporting under IFRS 8 - Reporting practice and economic consequences.

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... Lire la suite

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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.

Date de parution

01/08/2015
Editeur

Peter Lang
Collection

Münsteraner Schriften zur Inte
ISBN

978-3-631-66458-2
EAN

9783631664582
Nb. de pages

248 pages

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Biographie de Martin Nienhaus

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).