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  • Search: subject:"segment reporting"
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Year of publication
Subject
All
Segment reporting 241 Segmentberichterstattung 227 IFRS 127 Deutschland 62 Germany 62 Berichtswesen 52 Reporting 52 Corporate disclosure 45 Unternehmenspublizität 45 Jahresabschluss 43 Consolidated financial statements 41 Konzernabschluss 41 Financial statement 40 Accounting standards 37 Organisationsstruktur 36 Organizational structure 36 Bilanzierungsgrundsätze 35 Segment-Bilanz 35 USA 26 United States 26 segment reporting 26 Informationswert 23 Theorie 23 Theory 23 Information value 22 Welt 21 World 21 Market segmentation 20 Marktsegmentierung 20 IFRS 8 17 Rechnungswesen 17 International Financial Reporting Standards 15 Accounting 14 Generally Accepted Accounting Principles 11 Multinationales Unternehmen 11 Bilanzierung 10 EU countries 10 EU-Staaten 10 Financial analysis 10 Finanzanalyse 10
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Online availability
All
Undetermined 57 Free 29
Type of publication
All
Article 192 Book / Working Paper 77
Type of publication (narrower categories)
All
Article in journal 144 Aufsatz in Zeitschrift 144 Aufsatz im Buch 34 Book section 34 Hochschulschrift 26 Thesis 21 Dissertation u.a. Prüfungsschriften 10 Working Paper 7 Arbeitspapier 6 Graue Literatur 6 Non-commercial literature 6 research-article 4 Bibliografie enthalten 3 Bibliography included 3 Case study 3 Fallstudie 3 Handbook 3 Handbuch 3 Lehrbuch 3 Textbook 3 Accompanied by computer file 2 Article 2 Elektronischer Datenträger als Beilage 2 Aufsatzsammlung 1 Conference paper 1 Guidebook 1 Interview 1 Konferenzbeitrag 1 Ratgeber 1 Reprint 1 Rezension 1
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Language
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German 134 English 122 Undetermined 13
Author
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Fink, Christian 7 Haller, Axel 7 Müller, Stefan 6 Aboud, Ahmed 5 Bar-Yosef, Sasson 5 Birt, Jacqueline 5 Ulbrich, Philipp 5 Venezia, Itzhak 5 Alvarez, Manuel 4 Franzen, Nina 4 Gigler, Frank 4 Gisbert, Ana 4 Hacker, Bernd 4 Heuser, Paul J. 4 Kanodia, Chandra S. 4 Navallas, Begoña 4 Rogler, Silvia 4 Romero, Domi 4 Sapra, Haresh 4 Street, Donna L. 4 Theile, Carsten 4 Venugopalan, Raghu 4 Weißenberger, Barbara E. 4 Arya, Anil 3 Benecke, Birka 3 Bens, Daniel A. 3 Coenenberg, Adolf Gerhard 3 Geiger, Thomas 3 Gray, Sidney J. 3 Kajüter, Peter 3 Kang, Helen 3 Mittendorf, Brian 3 Monahan, Steven J. 3 Nardmann, Hendrik 3 Nichols, Nancy Brown 3 Peskes, Markus 3 Richter, Frank 3 Schöb, Oliver 3 Wagenhofer, Alfred 3 Wang, Qian 3
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Institution
All
Brussels European and Global Economic Laboratory 1 Census Bureau, Department of Commerce 1 EconWPA 1 Fachbereich Wirtschaftswissenschaft, Freie Universität Berlin 1 HAL 1 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 1 Springer Fachmedien Wiesbaden 1 Verlag Dr. Otto Schmidt 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1
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Published in...
All
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 15 Der Betrieb 10 IRZ : Zeitschrift für internationale Rechnungslegung 10 Journal of international accounting auditing & taxation 6 Betriebs-Berater : BB 5 The accounting review : a publication of the American Accounting Association 5 Accounting horizons : a quarterly publication of the American Accounting Association 4 Journal of accounting and public policy 4 Schriftenreihe zum Finanz-, Prüfungs- und Rechnungswesen 4 The journal of applied business research 4 WPg : Kompetenz schafft Vertrauen 4 Jahrbuch für Controlling und Rechnungswesen 3 Journal of business finance & accounting : JBFA 3 Research in accounting regulation 3 Abacus : a journal of accounting, finance and business studies 2 Accounting Research Journal 2 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 2 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 2 Controlling und Management 2 Diskussionsbeiträge des Fachbereichs Wirtschaftswissenschaft der Freien Universität Berlin 2 Europäische Hochschulschriften / 5 2 Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement 2 International journal of managerial and financial accounting 2 Investororientierte Unternehmenspublizität : neue Entwicklungen von Rechnungslegung, Prüfung und Jahresabschlussanalyse 2 Journal of accounting research 2 Journal of accounting, auditing & finance 2 Journal of accounting, auditing & finance : JAAF 2 Journal of management & governance 2 Management science : journal of the Institute for Operations Research and the Management Sciences 2 Orac-Wirtschaftsskripten / Rechnungswesen 2 Review of accounting studies 2 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 2 Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling 2 Schriftenreihe Unternehmensrechnung und Insolvenzwesen 2 The IUP journal of accounting research & audit practices : IJARAP 2 The international journal of accounting : TIJA 2 6th International Finance Conference on Financial Crisis and Governance 1 Accounting History Review 1 Accounting and business research 1 Accounting research journal 1
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Source
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ECONIS (ZBW) 237 USB Cologne (EcoSocSci) 13 RePEc 12 Other ZBW resources 4 EconStor 3
Showing 61 - 70 of 269
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Segment Disclosure Under the Management Approach : The Impact of Proprietary Costs on Internal Reporting Decisions
Scholze, Andreas - 2011
Accounting standards for external segment reporting purposes stipulate aggregation of information in line with the … internal structure of the firm. This method of segment reporting is referred to as the "management approach." In this paper, we …
Persistent link: https://www.econbiz.de/10013125730
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Segment disclosure pratices and determinants: Evidence from Romanian listed companies
Mateescu, Ruxandra-Adriana - In: The International Journal of Management Science and … (2016) 20, pp. 40-51
structured board influence the quality of segment reporting or if there are more powerful internal factors that influence the way …
Persistent link: https://www.econbiz.de/10011849185
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The IFRS 8 segment reporting disclosure: Evidence on the Czech listed companies
Kopecká, Nattarinee - In: European Financial and Accounting Journal 11 (2016) 2, pp. 5-20
The IFRS 8, the operating segments was converged of the IAS 14 and SFAS 131(US GAAP). It was issued in November 2006 and subsequently has been applied since 2009. The core of convergence is to reduce the differences between IAS 14 and SFAS 131. The IASB expected that a change would increase...
Persistent link: https://www.econbiz.de/10011937445
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Modeling competition between mobile and desktop personal computer LCD panels based on segment reporting sales information
Tsai, Bi-huei; Hsu, Chih-sheng; Balachandran, Bala K. R. - In: Journal of accounting, auditing & finance 28 (2013) 3, pp. 273-291
Persistent link: https://www.econbiz.de/10009783360
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A Comparative Study of Segment Reporting Under AS-17 and IFRS 8 : Empirical Evidence from India
Bedia, D.D. - 2016
further examines the effect of adoption of IFRS on companies' segment reporting as compared to segment reporting under Indian …
Persistent link: https://www.econbiz.de/10012988505
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Determinants of segment disclosure deficiencies and the effect of the SEC comment letter process
Wang, Qian - In: Journal of accounting and public policy 35 (2016) 2, pp. 109-133
Persistent link: https://www.econbiz.de/10011481685
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Boundaries of the business model within business groups
Di Carlo, Emiliano; Fortuna, Fabio; Testarmata, Silvia - In: Journal of management & governance 20 (2016) 2, pp. 321-362
Persistent link: https://www.econbiz.de/10011497833
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A comparative study of segment reporting under AS-17 and IFRS 8 : empirical evidence from India
Bedia, D. D.; Patodi, Kshema - In: The IUP journal of accounting research & audit … 15 (2016) 1, pp. 35-54
Persistent link: https://www.econbiz.de/10011537252
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Discretionary Disclosure in Financial Reporting : An Examination Comparing Internal Firm Data to Externally Reported Segment Data
Bens, Daniel A. - 2009
application of segment reporting rules. For firms reporting multiple external segments, aggregation of pseudosegments is driven by …
Persistent link: https://www.econbiz.de/10013156203
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Mandatory disclosure, generation of decision-relevant information, and market entry
Schneider, Georg; Scholze, Andreas - In: Contemporary accounting research : a journal of the … 32 (2015) 4, pp. 1353-1372
Persistent link: https://www.econbiz.de/10011441744
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