Search Results - subject:"segment"

Did you mean: subject:"segmented" (3,931 results)

Segment reporting in a developing economy : the Indian banking sector

Birt, Jacqueline; Joshi, Mahesh; Kend, Michael - In: Asian review of accounting 25 (2017) 1, pp. 127-147

Persistent link: https://www.econbiz.de/10011673120

Innovation strategies and segment reporting : a case study of corporate electronics groups in Japan

Hiraoka, Shufuku - In: Management of innovation strategy in Japanese companies, (pp. 111-129). 2017

Persistent link: https://www.econbiz.de/10011557782

The economic consequences of disclosure quality under SFAS No. 131

Chen, Tsung-Kang; Liao, Yi-Ping - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 1-22

Persistent link: https://www.econbiz.de/10010515276

The impact of the management approach on segment reporting

Bugeja, Martin; Czernkowski, Robert; Moran, Daryl - In: Journal of business finance & accounting : JBFA 42 (2015) 3/4, pp. 310-366

Persistent link: https://www.econbiz.de/10011553289

Segment disclosures under IFRS 8's management approach : has segment reporting improved?

Farías, Pablo; Rodríguez, Ricardo - In: Spanish journal of finance and accounting 44 (2015) 166, pp. 117-133

Persistent link: https://www.econbiz.de/10011555342

The usefulness of segment reporting in Hong Kong listed firms : an empirical assessment of IFRS No. 8

Li, Yuanyuan; Roudaki, Jamal; Gan, Christopher - In: Review of applied economics 9 (2013) 1/2, pp. 109-129

Persistent link: https://www.econbiz.de/10010245576

Market segment-driven housing affordability criteria for housing programs in Nigeria: An arrow in the quiver?

Ifediora, Chuka Uzoma; Ugwuonah, Geraldine - In: International Journal of Technology for Business (IJTB) 1 (2019) 2, pp. 24-33

This paper sought to conceptualize the adoption of market segmentation strategy in the design of efficient housing program affordability criteria in Nigeria. Affordability of housing is a critical issue facing the actualization of the basic human need for shelter in a developing nation, such as...

Persistent link: https://www.econbiz.de/10013266198

Microgreens - an alternative of horticultural production and market

Yanes-Molina, Ana Paola; Jaime-Meuly, Rosalina; … - In: Expert journal of marketing 7 (2019) 2, pp. 120-136

Persistent link: https://www.econbiz.de/10012217315

Racism in Germany and the global consequences for premium brands

Zwerenz, Dirk - In: SocioEconomic challenges : SEC 3 (2019) 2, pp. 54-62

Persistent link: https://www.econbiz.de/10012115087

Segment Disclosure Under the Management Approach : The Impact of Proprietary Costs on Internal Reporting Decisions

Scholze, Andreas - 2011

Accounting standards for external segment reporting purposes stipulate aggregation of information in line with the … internal structure of the firm. This method of segment reporting is referred to as the "management approach." In this paper, we … industry. If external segment disclosure has to be aligned with internal segment reports, then disaggregated information allows …

Persistent link: https://www.econbiz.de/10013125730