The usefulness of segment reporting in Hong Kong listed firms : an empirical assessment of IFRS No. 8
Year of publication: |
2013
|
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Authors: | Li, Yuanyuan ; Roudaki, Jamal ; Gan, Christopher |
Published in: |
Review of applied economics. - New Delhi : Serials Publ., ISSN 0973-1687, ZDB-ID 2467365-1. - Vol. 9.2013, 1/2, p. 109-129
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Subject: | IFRS 8 segment disclosure | Hong Kong Financial Reporting Standard 8 (HKFRS 8) | value relevance of segment information | IFRS | Hongkong | Hong Kong | Aktiengesellschaft | Listed company | Unternehmenspublizität | Corporate disclosure | Segmentberichterstattung | Segment reporting | Marktsegmentierung | Market segmentation | Berichtswesen | Reporting | Informationswert | Information value | Bilanzierungsgrundsätze | Accounting standards | Jahresabschluss | Financial statement |
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