Search Results - subject:"segment reporting"

Neuausrichtung der Segmentberichterstattung im handelsrechtlichen Kontext

Fink, Christian - In: Festschrift zum 65. Geburtstag von Dr. Norbert …, (pp. 319-338). 2020

Persistent link: https://www.econbiz.de/10012387707

Segment Reporting : Is IFRS 8 Really Better?

Aleksanyan, Mark - 2015

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 … reporting practices of a large sample of listed UK companies, covering all three reporting regimes. Using the Proprietary Cost …

Persistent link: https://www.econbiz.de/10013036234

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

IFRS Handbuch : Einzel- und Konzernabschluss

Theile, Carsten; Behling, Kai; Breidenbach, Karin; … - 2019 - 6., neu bearbeitete Auflage

Persistent link: https://www.econbiz.de/10011925369

Segmentberichterstattung nach IFRS 8 : eine Analyse der praktischen Umsetzung

Zinser, Franz - 2019

Persistent link: https://www.econbiz.de/10012107189

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

Proprietary Costs & Governance on the Segment Disclosure Decision

Gisbert, Ana - 2014

disclosures than promoting transparency, this paper aims to identify the main factors influencing the segment reporting decision … segment reporting classification …

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