This paper contributes to the debate on segment reporting standards in the UK and Europe and, specifically, the merit … of IFRS 8 relative to predecessor standards (SSAP 25 and IAS 14R). We carry out a longitudinal analysis of segment … influence companies' segment disclosure choices. We show that when companies are required to disclose more detailed accounting …

Purpose - The paper aims to propose a practical model for market segment selection and evaluation. The paper carries … TOPSIS model based on new entropy and similarity measure is effective for evaluation and selection market segment …

whole, focusing on its peer-to-peer (P2P) segment, the forecast of its growth, and possible challenges. Research methodology … macroeconomic environment for all the credit market segments is the same, the P2P segment is developing significantly faster. If … the P2P segment growth of the consumer credit market and comparison with its banking segment is based on the analysis of 4 …