Search Results - subject:"segment"

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Disaggregated Financial-Accounting Information for Users (Concrete Measures to Improve International Financial Reporting)

Lepadatu, Gheorghe - In: Knowledge Horizons - Economics 3 (2011) 3-4, pp. 18-22

. Therefore, segment reporting is presenting disaggregated financial information relating to the operations of reporting entities … operations involve different risks for the entity, segment disclosures also include information about the entity's operations in … the country and the export sales. Segment reporting of various types has become mandatory in many reporting schemes …

Persistent link: https://www.econbiz.de/10010895424

Voluntary Disclosure of Segment Information in a Regulated Environment: Australian Evidence

Chan, MuiChing; Watson, John - In: Eurasian Business Review 1 (2011) 1, pp. 37-53

further empirical evidence of the association between the voluntary disclosure of segment information and a firm’s level of …. The period examined falls between the introduction of the first Australian standard on segment disclosure in 1986 and its … subsequent revision in 2001. In particular, the study focuses on segment information that was not required to be disclosed in the …

Persistent link: https://www.econbiz.de/10010950505

Public property management in Italian municipalities : Framework, current issues and viable solutions

Vermiglio, Carlo - In: Property Management 29 (2011) 5, pp. 423-442

Purpose – This article aims to present an overview of the main issues related to public real estate management in Italian local governments and to define a reliable approach for the employment of real estate properties during the time. Design/methodology/approach – The research defines a...

Persistent link: https://www.econbiz.de/10014971772

Forecasting confidence under segment reporting

Birt, Jacqueline; Shailer, Greg - In: Accounting Research Journal 24 (2011) November, pp. 245-267

Purpose – Changes in Australian segment reporting standards over the last decade changed the required disaggregation of … segment information. The purpose of this paper is to investigate whether increased disaggregation has implications for users …' confidence in decisions based on segment reports and perceptions of segment reporting usefulness. Design …

Persistent link: https://www.econbiz.de/10010592188

Property Segment and REIT Capital Structure

Ertugrul, Mine; Giambona, Erasmo - In: The Journal of Real Estate Finance and Economics 43 (2011) 4, pp. 505-526

Persistent link: https://www.econbiz.de/10009327558

Market segmentation in German business practice: relevance, procedures and challenges

Kesting, Tobias; Rennhak, Carsten - In: World Review of Entrepreneurship, Management and … 7 (2011) 4, pp. 361-379

The market segmentation concept, which aims at meeting the specific needs of different customer groups, has been part and parcel of marketing science for many years. Primarily the technical literature focuses on the different ways of creating segments. Up till now, the way in which companies...

Persistent link: https://www.econbiz.de/10009353082