Search Results - subject:"segmental reporting"

The impact of segmental reporting practices on real earnings management : empirical evidence from the non-financial FTSE-100 firms in the UK

Elsalem, Bilal A. - In: International journal of accounting and finance 11 (2021) 1, pp. 40-63

Persistent link: https://www.econbiz.de/10012887663

IFRS 8 and the cost of capital in Europe

Saleh, Ahmed; Aboud, Ahmed; Eliwa, Yasser - In: International journal of finance & economics : IJFE 28 (2023) 3, pp. 3198-3231

Persistent link: https://www.econbiz.de/10014327727

A longitudinal investigation of IFRS-8 implementation : evidence from Qatar

Mardini, Ghassan H.; Alkurdi, Amneh; Ahmed, Ahmed H. - In: Afro-Asian Journal of Finance and Accounting : AAJFA 13 (2023) 1, pp. 125-145

Persistent link: https://www.econbiz.de/10014230053

Agency costs of debt in conglomerate firms

Altieri, Michela - In: Journal of financial and quantitative analysis : JFQA 57 (2022) 8, pp. 3048-3080

Persistent link: https://www.econbiz.de/10013469971

Determinanten der Segmentberichtserstattungstransparenz : eine Analyse der Variablenwichtigkeit

Rojahn, Joachim; Schweinzger, Oliver; Zechser, Florian - 2022

Der Beitrag untersucht die Wichtigkeit gängiger firmenspezifischer Einflussgrößen auf die quantitative Dimension der Segmentberichterstattungstransparenz. Unter Einsatz verschiedener Klassifikationstechniken werden mit der Unternehmensgröße, dem relativen Sachanlagevermögen und der...

Persistent link: https://www.econbiz.de/10013450568

IFRS Handbuch : Einzel- und Konzernabschluss

Theile, Carsten; Dittmar, Peter; Behling, Kai; … - 2024 - 7., neu bearbeitete Auflage

Persistent link: https://www.econbiz.de/10014439872

Segment reporting practices of select Indian and global pharmaceutical companies : a comparative study

Angrish, Anil Kumar; Sahu, Lubhavani; Bansal, Sanjeev Kumar - In: Research bulletin / The Institute of Cost Accountants … 49 (2024) 4, pp. 113-128

Persistent link: https://www.econbiz.de/10015173625

From IAS 14 to IFRS 8 : the role of proprietary and agency costs in shaping financial reporting

Gisbert, Ana; Navallas, Begoña; Romero, Domi - In: Spanish journal of finance & accounting : the official … 53 (2024) 4, pp. 451-474

Persistent link: https://www.econbiz.de/10015177028

Internal performance measures and earnings management : evidence from segment earnings

Groß, Christian; Wagenhofer, Alfred; Windisch, David - In: The accounting review : a publication of the American … 99 (2024) 1, pp. 259-283

Persistent link: https://www.econbiz.de/10014475474

Cutting through complexity : segment disclosure and pricing efficiency

Chichernea, Doina C.; Schaberl, Philipp D.; Thevenot, … - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 3, pp. 643-672

Persistent link: https://www.econbiz.de/10014584632