Search Results - subject:"segment reporting"

The relation between segment disclosure and earnings quality

Blanco, Belen; García Lara, Juan M.; Tribó, Josep A. - In: Journal of accounting and public policy 33 (2014) 5, pp. 449-469

Persistent link: https://www.econbiz.de/10010418073

Trading off Costs and Benefits of Frequent Financial Reporting

Wagenhofer, Alfred - In: Journal of accounting research 52 (2014) 2, pp. 389-401

Persistent link: https://www.econbiz.de/10010360915

How frequent financial reporting can cause managerial short-termism : an analysis of the costs and benefits of increasing reporting frequency

Gigler, Frank; Kanodia, Chandra S.; Sapra, Haresh; … - In: Journal of accounting research 52 (2014) 2, pp. 357-387

Persistent link: https://www.econbiz.de/10010360920

Corporate financial reporting in the BRIC economies : a comparative international analysis of segment disclosure practices

Kang, Helen; Gray, Sidney J. - In: Emerging market firms in the global economy, (pp. 233-254). 2014

Persistent link: https://www.econbiz.de/10010464182

Internationalising business and reporting by geographical area

Nicolò, Domenico - In: Focus : journal of international business 1 (2014) 1, pp. 23-38

Persistent link: https://www.econbiz.de/10010440276

Implications of Proposed Segment Reporting Standards for Financial Analysts? Investment Judgments

Maines, Laureen A.; McDaniel, Linda S.; Stanford, Mary … - 2014

segment reporting standards affect financial analysts? judgments. Specifically, we examine the effect of two alternative …, the effective date of the FASB?s new segment reporting standard, SFAS No. 131, Disclosures about Segments of an Enterprise … and Related Information. Results show that analysts perceived segment reporting to be more reliable when similar products …

Persistent link: https://www.econbiz.de/10014069995

How Frequent Financial Reporting Can Cause Managerial Short-Termism : An Analysis of the Costs and Benefits of Increasing Reporting Frequency

Gigler, Frank; Kanodia, Chandra S.; Sapra, Haresh; … - 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/10014142443

EU adoption of the IFRS 8 standard on operating segments : note for the ECON Committee of the European Parliament 21 September 2007

Véron, Nicolas (contributor) - 2007

In this paper, presented to the Economic and Monetary Affairs Committee of the European Parliament, Nicolas Véron discusses whether the EU should adopt the controversial IFRS 8 standard, a convergence project on how companies should report the performance of their individual business segments....

Persistent link: https://www.econbiz.de/10003642518

The effectiveness of IFRS 8: Operating Segments

Mantziou, Stamatina - HAL - 2013

specifically, we address the segment reporting issue. We present briefly the most important empirical research concerning segment … reporting as well as the evolution of the accounting regulations proposed by the FASB and the IASB in USA and in Europe (and …

Persistent link: https://www.econbiz.de/10010821081

The effect of tax-motivated income shifting on information asymmetry

Chen, Ciao-Wei; Hepfer, Bradford F.; Quinn, Phillip J.; … - In: Review of accounting studies 23 (2018) 3, pp. 958-1004

Persistent link: https://www.econbiz.de/10011900442