Segment Reporting under IFRS 8 | Reporting practice and economic consequences

Martin Nienhaus

ISBN 10: 3631664583 / ISBN 13: 9783631664582

Edité par Peter Lang, 2015

A propos de cet article

Segment Reporting under IFRS 8 | Reporting practice and economic consequences | Martin Nienhaus | Buch | Gebunden | Englisch | 2015 | Peter Lang | EAN 9783631664582 | Verantwortliche Person für die EU: Lang, Peter GmbH, Gontardstr. 11, 10178 Berlin, r[dot]boehm-korff[at]peterlang[dot]com | Anbieter: preigu Print on Demand.

N° de réf. du vendeur 104030841

Détails bibliographiques

• Titre: Segment Reporting under IFRS 8 | Reporting practice and economic consequences
• Éditeur: Peter Lang
• Date de parution: 2015
• Langue: anglais
• ISBN à 10 chiffres: 3631664583
• ISBN à 13 chiffres: 9783631664582
• Reliure: Buch
• État de l'article: Neu
• Dimensions: 216 L x 153 H x 18 P (en millimètres) 216 millimètres de largeur par 153 millimètres de hauteur par 18 millimètres de profondeur
• Poids: 470 grammes
• Catalogues du vendeur:
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A propos de ce titre

Synopsis

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.

À propos de l?auteur

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).