The impact of segmental reporting practices on real earnings management : empirical evidence from the non-financial FTSE-100 firms in the UK

Bilal A. Elsalem

Year of publication:	2021
Authors:	Elsalem, Bilal A.
Published in:	International journal of accounting and finance. - Genève : Inderscience Enterprises, ISSN 1752-8232, ZDB-ID 2454253-2. - Vol. 11.2021, 1, p. 40-63
Subject:	IFRS-8 \| IASB \| real earnings management \| REM \| segmental reporting \| FTSE-100 \| UK \| Bilanzpolitik \| Accounting policy \| Großbritannien \| United Kingdom \| IFRS \| Segmentberichterstattung \| Segment reporting \| Berichtswesen \| Reporting

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