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  • Search: subject:"segment reporting"
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Year of publication
Subject
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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...
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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 71 - 80 of 269
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The adoption of IFRS 8 - no headway made? : evidence from segment reporting practices in Germany
Franzen, Nina; Weißenberger, Barbara E. - In: Journal of applied accounting research 16 (2015) 1, pp. 88-113
Persistent link: https://www.econbiz.de/10011344221
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Is the firm's business model related to segment reporting?
Barneto, Pascal; Ouvrard, Stéphane - In: Research in international business and finance 35 (2015), pp. 122-137
Persistent link: https://www.econbiz.de/10011570025
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Segment disclosures under IFRS 8's management approach : has segment reporting improved?
Farías, Pablo; Rodríguez, Ricardo - In: Spanish journal of finance and accounting 44 (2015) 166, pp. 117-133
Persistent link: https://www.econbiz.de/10011555342
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Management Disclosure Practices for Disaggregated (Financial) Information in Slovenian Unlisted Companies
Zdolšek, Daniel - 2015
The focus of the present study is the management practice of disclosing disaggregated (financial) information in a company's annual report. The disclosure of disaggregated information is a management strategic policy decision because of the proprietary nature of disaggregated information. In...
Persistent link: https://www.econbiz.de/10013014503
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Segment reporting under IFRS 8 : reporting practice and economic consequences
Nienhaus, Martin - 2015
Persistent link: https://www.econbiz.de/10012875489
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Country-specific risks and geographic disclosure aggregation : voluntary disclosure behaviour by British multinationals
Kang, Helen; Gray, Sidney J. - In: The British accounting review : the journal of the … 51 (2019) 3, pp. 259-276
Persistent link: https://www.econbiz.de/10012058807
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The tradeoff between relevance and comparability in segment reporting ✩
Hinson, Lisa; Tucker, Jennifer Wu; Weng, Diana - In: Journal of Accounting Literature 43 (2019) 1, pp. 70-86
The rule change for segment reporting in 1998 has arguably made segment reporting more relevant through the adoption of … firms experienced an increase in the relevance of segment reporting but a large decrease in the comparability of segment … before vs. after the rule change issued by financial analysts—a major user group of segment reporting. Relative to benchmark …
Persistent link: https://www.econbiz.de/10014839752
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Segmental Reporting Quality After IFRS 8 : Multi-Dimensional Measures
Aboud, Ahmed - 2014
While the IASB had reduced the differences between SFAS & IFRS, in that IFRS 8 (Segment reporting) is a copy of the US …
Persistent link: https://www.econbiz.de/10013062049
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Valuation-driven profit transfer among corporate segments
You, Haifeng - In: Review of accounting studies 19 (2014) 2, pp. 805-838
Persistent link: https://www.econbiz.de/10010379982
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Proprietary costs, governance and the segment disclosure decision
Gisbert, Ana; Navallas, Begoña; Romero, Domi - In: Journal of management & governance 18 (2014) 3, pp. 733-763
Persistent link: https://www.econbiz.de/10010381297
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