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The impact of segment reporting under the IFRS 8 and SFAS 131 management approach : a research review
Nichols, Nancy Brown; Street, Donna L.; Tarca, Ann - In: Journal of international financial management and accounting 24 (2013) 3, pp. 261-312
Persistent link: https://www.econbiz.de/10010190088
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The relationship between competition and business segment reporting decisions under the management approach of IAS 14 Revised
Nichols, Nancy B.; Street, Donna L. - In: Journal of international accounting auditing & taxation 16 (2007) 1, pp. 51-68
Persistent link: https://www.econbiz.de/10003460517
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The predictive ability of entity-wide geographic sales disclosures : IAS 14R versus IFRS 8
Cereola, Sandra J.; Nichols, Nancy Brown; Street, Donna L. - In: Research in accounting regulation 30 (2018) 2, pp. 121-130
Persistent link: https://www.econbiz.de/10011947552
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Geographic segment disclosures under IFRS 8 : changes in materiality and fineness by European, Australian and New Zealand blue chip companies
Cereola, Sandra J.; Nichols, Nancy Brown; Street, Donna L. - In: Research in accounting regulation 29 (2017) 2, pp. 119-128
Persistent link: https://www.econbiz.de/10011811188
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Segment reporting practices in Australia : has IFRS 8 made a difference?
Kang, Helen; Gray, Sidney J. - In: Australian accounting review 23 (2013) 3, pp. 232-243
Persistent link: https://www.econbiz.de/10010198544
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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
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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