Search Results - subject:"segment"

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

The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens : Evidence from the European Union

Brown, Rodney J.; Jorgensen, Bjorn N.; Pope, Peter F. - In: Journal of accounting and public policy 38 (2019) 2, pp. 106-129

Persistent link: https://www.econbiz.de/10012154322

Segmentberichterstattung nach IFRS 8 : eine Analyse der praktischen Umsetzung

Zinser, Franz - 2019

Konzeptionelle Würdigung des IFRS 8 -- Auswirkungen des Standardwechsels von IAS 14 zu IFRS 8 -- Entwicklung der Segmentberichterstattung unter IFRS 8 -- Segmentbezogene Angaben im Lagebericht -- Weiterentwicklung des IFRS 8

Persistent link: https://www.econbiz.de/10012402561

The impact of IFRS 8 on segment information quality in the European Union : a multi-dimensional analysis

Aboud, Ahmed; Roberts, Clare B.; Hussainey, Khaled - In: International journal of disclosure and governance 16 (2019) 2/3, pp. 100-115

Persistent link: https://www.econbiz.de/10012305710

Intra-industry diversification effects under firm-specific contingencies on the demand side

Smeritschnig, Florian; Müllner, Jakob; Nell, Phillip C.; … - In: Long range planning : LRP ; international journal of … 54 (2021) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10012501812

Proprietary Costs & Governance on the Segment Disclosure Decision

Gisbert, Ana - 2014

which has traditionally given more priority to the avoidance of proprietary and competition costs related to segment … disclosures than promoting transparency, this paper aims to identify the main factors influencing the segment reporting decision … introduction of mandatory segment information requirements. In addition, within an institutional context of high ownership …

Persistent link: https://www.econbiz.de/10013046715

How Frequent Financial Reporting Can Cause Managerial Short-Termism : An Analysis of the Costs and Benefits of Increasing Reporting Frequency

Gigler, Frank - 2014

We develop a cost-benefit tradeoff that provides new insights into the frequency with which firms should be required to report the results of their operations to the capital market. The benefit to increasing the frequency of financial reporting is that it causes market prices to better deter...

Persistent link: https://www.econbiz.de/10013064798

Discretionary aggregation

Ebert, Michael; Simons, Dirk; Stecher, Jack D. - In: The accounting review : a publication of the American … 92 (2017) 1, pp. 73-91

Persistent link: https://www.econbiz.de/10011646246

Management disclosure practices for disaggregated (financial) information in Slovenian unlisted companies

Zdolsek, Daniel; Kolar, Iztok - In: Journal of East European management studies : JEEMS 18 (2013) 2, pp. 264-289

The focus of the present study is the management practice of disclosing disaggregated (financial) information in a company’s annual report. In this study, a sample of 232 Slovenian unlisted companies has been examined. The results show that less than a quarter of the companies disclose...

Persistent link: https://www.econbiz.de/10009746384

The effect of aggregation of accounting information via segment reporting on accounting conservatism

Bens, Daniel A.; Monahan, Steven J.; Steele, Logan B. - In: European accounting review 27 (2018) 2, pp. 237-262

Persistent link: https://www.econbiz.de/10011883340

Financial statement comparability and segment disclosure

Edmonds, Mark A.; Smith, David B.; Stallings, Matthew A. - In: Research in accounting regulation 30 (2018) 2, pp. 103-111

Persistent link: https://www.econbiz.de/10011947536