Search Results - subject:"segment"

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IFRS 8 and the cost of capital in Europe

Saleh, Ahmed; Aboud, Ahmed; Eliwa, Yasser - In: International journal of finance & economics : IJFE 28 (2023) 3, pp. 3198-3231

Persistent link: https://www.econbiz.de/10014327727

Internal performance measures and earnings management : evidence from segment earnings

Groß, Christian; Wagenhofer, Alfred; Windisch, David - In: The accounting review : a publication of the American … 99 (2024) 1, pp. 259-283

Persistent link: https://www.econbiz.de/10014475474

Segment reporting and segment profitability : a case study on general electric

Heron, Nicole M.; Markelevich, Ariel - In: Issues in accounting education 38 (2023) 3, pp. 119-137

Persistent link: https://www.econbiz.de/10014372677

Segment reporting practices of select Indian and global pharmaceutical companies : a comparative study

Angrish, Anil Kumar; Sahu, Lubhavani; Bansal, Sanjeev Kumar - In: Research bulletin / The Institute of Cost Accountants … 49 (2024) 4, pp. 113-128

Persistent link: https://www.econbiz.de/10015173625

Cutting through complexity : segment disclosure and pricing efficiency

Chichernea, Doina C.; Schaberl, Philipp D.; Thevenot, … - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 3, pp. 643-672

Persistent link: https://www.econbiz.de/10014584632

Agency costs of debt in conglomerate firms

Altieri, Michela - In: Journal of financial and quantitative analysis : JFQA 57 (2022) 8, pp. 3048-3080

Persistent link: https://www.econbiz.de/10013469971

Determinanten der Segmentberichtserstattungstransparenz : eine Analyse der Variablenwichtigkeit

Rojahn, Joachim; Schweinzger, Oliver; Zechser, Florian - 2022

Der Beitrag untersucht die Wichtigkeit gängiger firmenspezifischer Einflussgrößen auf die quantitative Dimension der Segmentberichterstattungstransparenz. Unter Einsatz verschiedener Klassifikationstechniken werden mit der Unternehmensgröße, dem relativen Sachanlagevermögen und der...

Persistent link: https://www.econbiz.de/10013450568

IFRS Handbuch : Einzel- und Konzernabschluss

Theile, Carsten; Dittmar, Peter; Behling, Kai; … - 2024 - 7., neu bearbeitete Auflage

Persistent link: https://www.econbiz.de/10014439872

From IAS 14 to IFRS 8 : the role of proprietary and agency costs in shaping financial reporting

Gisbert, Ana; Navallas, Begoña; Romero, Domi - In: Spanish journal of finance & accounting : the official … 53 (2024) 4, pp. 451-474

Persistent link: https://www.econbiz.de/10015177028

The effect of IFRS 8 on segments disclosure practices in South East Asia

Ashfaq, Khurram; Ur-Rehman, Shafique; Nhat Tan Nguyen; … - In: Journal of financial reporting & accounting : JFRA 22 (2024) 3, pp. 583-607

Persistent link: https://www.econbiz.de/10014635957