Mardini, Ghassan H.; Tahat, Yasean A.; Power, David M. - In: Journal of Accounting in Emerging Economies 8 (2018) 2, pp. 279-299
Purpose: The purpose of this paper is to examine the extent of segmental reporting disclosure and its value relevance to a sample of Qatari and Jordanian listed companies following the implementation review of the International Financial Reporting Standard (IFRS) 8. This was the first standard...