Search Results - subject:"segment reporting"

Experimental study of implications of SFAS 131 : the effects of the new standard on the informativeness of segment reporting

Bar-Yosef, Sasson; Venezia, Itzhak - 2004

This paper analyzes whether the new business segment reporting disclosure rules, SFAS 131, will actually provide … of overconfidence. -- segment reporting ; FASB 131 ; experimental economics ; overconfidence …

Persistent link: https://www.econbiz.de/10009303507

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

/value The results of this study contribute additional evidence to the literature on segment reporting by studying the effect of … adoption of segment reporting in an emerging market. Findings from the paper are particularly relevant as India is currently in … the process of changing its segment reporting requirements and moving to an IFRS-based segment standard. …

Persistent link: https://www.econbiz.de/10014676022

Impact of segment-level natural resource operational risk reporting on earnings predictions

Cai, Shuwen; Godfrey, Jayne M.; Moroney, Robyn - In: Abacus : a journal of accounting, finance and business … 53 (2017) 4, pp. 431-449

Persistent link: https://www.econbiz.de/10011825678

Supply chains and segment profitability : how input pricing creates a latent cross-segment subsidy

Arya, Anil; Mittendorf, Brian - In: The accounting review : a publication of the American … 86 (2011) 3, pp. 805-824

Persistent link: https://www.econbiz.de/10009156980

Herausforderung Management Approach : theoretische und empirische Analyse der Segmentberichterstattung nach IFRS 8 in deutschen Unternehmen

Weißenberger, Barbara E.; Franzen, Nina - In: Controlling und Rechnungslegung : Bestandsaufnahme, …, (pp. 323-352). 2011

Persistent link: https://www.econbiz.de/10009316957

The importance of inter-company SCM in consolidated group companies and management accounting

Hamada, Kazuki - In: Management of an inter-firm network, (pp. 45-59). 2011

Persistent link: https://www.econbiz.de/10009357231

Segment reporting practices in Indian IT companies

Hyderabad, Raju L.; Kalyanshetti, P. B. - In: The IUP journal of accounting research & audit … 10 (2011) 3, pp. 25-45

Persistent link: https://www.econbiz.de/10009300689

Discretionary disclosure in financial reporting : an examination comparing internal firm data to externally reported segment data

Bens, Daniel A.; Berger, Philip G.; Monahan, Steven J. - In: The accounting review : a publication of the American … 86 (2011) 2, pp. 417-449

Persistent link: https://www.econbiz.de/10008989585

Comparability of financial information and segmental reporting : an empirical study of the information disclosed by international hotel groups

Demerens, Frédéric; Delvaille, Pascale; Paré, Jean-Louis - In: 6th International Finance Conference on Financial …, (pp. 513-549). 2011

Persistent link: https://www.econbiz.de/10009656365

Segmentberichterstattung von Stromverteilnetzbetreibern : finanzielle Rechenschaftspflicht nach StromVG

Flatt, Markus - 2011 - 1. Aufl.

Persistent link: https://www.econbiz.de/10008699592