Franzen, Nina; Weißenberger, Barbara E. - In: Journal of Applied Accounting Research 16 (2015) 1, pp. 88-113
Purpose – The purpose of this paper is to assess the changes in segment reporting practices of German listed firms under the new segment reporting standard IFRS 8. Design/methodology/approach – The authors compare hand-collected segment disclosures of German firms in the first IFRS 8 year...