Edité par Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2015
ISBN 10 : 3631664583 ISBN 13 : 9783631664582
Langue: anglais
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Edité par Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2015
ISBN 10 : 3631664583 ISBN 13 : 9783631664582
Langue: anglais
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Edité par Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2015
ISBN 10 : 3631664583 ISBN 13 : 9783631664582
Langue: anglais
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Ajouter au panierBuch. Etat : Neu. Druck auf Anfrage Neuware - Printed after ordering - 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.
Edité par Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2015
ISBN 10 : 3631664583 ISBN 13 : 9783631664582
Langue: anglais
Vendeur : GreatBookPrices, Columbia, MD, Etats-Unis
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Edité par Peter Lang, Peter Lang Aug 2015, 2015
ISBN 10 : 3631664583 ISBN 13 : 9783631664582
Langue: anglais
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Ajouter au panierBuch. Etat : Neu. Neuware -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. 274 pp. Englisch.
Edité par Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2015
ISBN 10 : 3631664583 ISBN 13 : 9783631664582
Langue: anglais
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Edité par Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2015
ISBN 10 : 3631664583 ISBN 13 : 9783631664582
Langue: anglais
Vendeur : GreatBookPricesUK, Woodford Green, Royaume-Uni
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Edité par Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2015
ISBN 10 : 3631664583 ISBN 13 : 9783631664582
Langue: anglais
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Ajouter au panierGebunden. Etat : New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. This study analyzes the impact of introducing IFRS 8 on segment reporting practice and its economic consequences. The results show that segment information based on the management approach is a useful decision, it mitigates information asymmetries, reduces .
Vendeur : BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Allemagne
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Ajouter au panierBuch. Etat : Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 274 pp. Englisch.
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Ajouter au panierBuch. Etat : Neu. 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.