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  • Search: subject_exact:"Segment reporting"
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Year of publication
Subject
All
Segment reporting 243 Segmentberichterstattung 229 IFRS 128 Germany 62 Deutschland 61 Berichtswesen 53 Reporting 53 Corporate disclosure 46 Unternehmenspublizität 46 Jahresabschluss 42 Consolidated financial statements 41 Financial statement 41 Konzernabschluss 41 Accounting standards 38 Bilanzierungsgrundsätze 36 Organisationsstruktur 36 Organizational structure 36 segment reporting 28 USA 26 United States 26 Theorie 23 Theory 23 Information value 22 Informationswert 22 Market segmentation 22 Marktsegmentierung 22 Welt 21 World 21 Segment-Bilanz 20 IFRS 8 17 Rechnungswesen 15 Accounting 13 International Financial Reporting Standards 13 EU countries 10 EU-Staaten 10 Financial analysis 10 Finanzanalyse 10 Multinationales Unternehmen 10 Transnational corporation 10 Balancing accounts 9
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Online availability
All
Undetermined 57 Free 30
Type of publication
All
Article 193 Book / Working Paper 62
Subcategories
All
Article in journal 158 Book section 34 Working paper 12 Case study 4 Handbook 3 Textbook 3 Proceedings 1 Guidebook 1 Review 1
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Language
All
German 123 English 121 Undetermined 11
Author
All
Fink, Christian 7 Haller, Axel 7 Aboud, Ahmed 5 Birt, Jacqueline 5 Müller, Stefan 5 Bar-Yosef, Sasson 4 Franzen, Nina 4 Gigler, Frank 4 Gisbert, Ana 4 Heuser, Paul J. 4 Kanodia, Chandra S. 4 Navallas, Begoña 4 Rogler, Silvia 4 Romero, Domi 4 Sapra, Haresh 4 Street, Donna L. 4 Theile, Carsten 4 Ulbrich, Philipp 4 Venezia, Itzhak 4 Venugopalan, Raghu 4 Weißenberger, Barbara E. 4 Alvarez, Manuel 3 Arya, Anil 3 Bens, Daniel A. 3 Coenenberg, Adolf Gerhard 3 Gray, Sidney J. 3 Hacker, Bernd 3 Kajüter, Peter 3 Kang, Helen 3 Mittendorf, Brian 3 Monahan, Steven J. 3 Nardmann, Hendrik 3 Nichols, Nancy Brown 3 Peskes, Markus 3 Richter, Frank 3 Schöb, Oliver 3 Wagenhofer, Alfred 3 Wang, Qian 3 Altieri, Michela 2 Barth, Daniela 2
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Institution
All
Brussels European and Global Economic Laboratory 1 Census Bureau, Department of Commerce 1 EconWPA 1 Fachbereich Wirtschaftswissenschaft, Freie Universität Berlin 1 HAL 1 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 1 Springer Fachmedien Wiesbaden 1 Verlag Dr. Otto Schmidt 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1
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Published in...
All
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 15 Der Betrieb 10 IRZ : Zeitschrift für internationale Rechnungslegung 10 Journal of international accounting auditing & taxation 6 Betriebs-Berater : BB 5 The accounting review : a publication of the American Accounting Association 5 Accounting horizons : a quarterly publication of the American Accounting Association 4 Journal of accounting and public policy 4 The journal of applied business research 4 WPg : Kompetenz schafft Vertrauen 4 Jahrbuch für Controlling und Rechnungswesen 3 Journal of business finance & accounting : JBFA 3 Management science : journal of the Institute for Operations Research and the Management Sciences 3 Research in accounting regulation 3 Abacus : a journal of accounting, finance and business studies 2 Accounting Research Journal 2 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 2 Controlling und Management 2 Diskussionsbeiträge des Fachbereichs Wirtschaftswissenschaft der Freien Universität Berlin 2 Europäische Hochschulschriften / 5 2 Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement 2 International journal of managerial and financial accounting 2 Investororientierte Unternehmenspublizität : neue Entwicklungen von Rechnungslegung, Prüfung und Jahresabschlussanalyse 2 Journal of accounting research 2 Journal of accounting, auditing & finance 2 Journal of accounting, auditing & finance : JAAF 2 Journal of management & governance 2 Olsztyn economic journal 2 Orac-Wirtschaftsskripten / Rechnungswesen 2 Review of accounting studies 2 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 2 Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling 2 Schriftenreihe zum Finanz-, Prüfungs- und Rechnungswesen 2 The IUP journal of accounting research & audit practices : IJARAP 2 The international journal of accounting : TIJA 2 6th International Finance Conference on Financial Crisis and Governance 1 Accounting History Review 1 Accounting and business research 1 Accounting research journal 1 Afro-Asian Journal of Finance and Accounting : AAJFA 1
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Source
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ECONIS (ZBW) 237 RePEc 12 Other ZBW resources 4 EconStor 2
Showing 1 - 50 of 237
 
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Disclosure of segment reporting in financial statements of polish listed companies before and after Covid-19 pandemic
Dynowska, Joanna; Wrona, Grzegorz - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015641727
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Segment profit/loss and the limitations of a "management approach"
Durney, Michael T.; Gee, Kurt H.; Wiebe, Zac - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015532521
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Cutting through complexity : segment disclosure and pricing efficiency
Chichernea, Doina C.; Schaberl, Philipp D.; Thevenot, … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014584632
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Internal performance measures and earnings management : evidence from segment earnings
Groß, Christian; Wagenhofer, Alfred; Windisch, David - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014475474
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IFRS 8 and the cost of capital in Europe
Saleh, Ahmed; Aboud, Ahmed; Eliwa, Yasser - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014327727
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Regulating Big Tech : the role of enhanced disclosures
Mazzucato, Mariana; Strauss, Ilan; O'Reilly, Tim; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013543012
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Segment reporting and segment profitability : a case study on general electric
Heron, Nicole M.; Markelevich, Ariel - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014372677
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Agency costs of debt in conglomerate firms
Altieri, Michela - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013469971
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Agency Costs of Debt in Conglomerate Firms
Altieri, Michela - 2020
Book / Working Paper
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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, ebvufind01.dmz1.zbw.eu/10013450568
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Why do accounting issues end up in the "too difficult" box?
Schipper, Katherine - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013362771
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The effect of IFRS 8 on segments disclosure practices in South East Asia
Ashfaq, Khurram; Ur-Rehman, Shafique; Nhat Tan Nguyen; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014635957
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IFRS Handbuch : Einzel- und Konzernabschluss
Theile, Carsten; Dittmar, Peter; Behling, Kai; … - 2024 - 7., neu bearbeitete Auflage
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014439872
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IFRS Handbuch : Einzel- und Konzernabschluss
Theile, Carsten; Behling, Kai; Breidenbach, Karin; … - 2019 - 6., neu bearbeitete Auflage
Edition: 6., neu bearbeitete Auflage
Book / Working Paper
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IFRS-Handbuch : Einzel- und Konzernabschluss
2009 - 4., neu bearb. Aufl.
Edition: 4., neu bearb. Aufl.
Book / Working Paper
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Segment reporting practices of select Indian and global pharmaceutical companies : a comparative study
Angrish, Anil Kumar; Sahu, Lubhavani; Bansal, Sanjeev Kumar - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015173625
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From IAS 14 to IFRS 8 : the role of proprietary and agency costs in shaping financial reporting
Gisbert, Ana; Navallas, Begoña; Romero, Domi - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015177028
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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. - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012887663
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Role of country-level characteristics in segment reporting : EU evidence
Aboud, Ahmed; Helfaya, Akrum - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012938785
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The informational value of segment data disaggregated by underlying industry : evidence from the textual features of business descriptions
Song, Shiwon - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012703041
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Responsibility accounting inspiration for segment reporting
Zimnicki, Tomasz - 2016
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012216190
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International diversification, SFAS 131, and debt maturity structure
Wang, Changjiang - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012170166
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Segmental reporting, accounting enforcement, and analyst forecast dispersion in the European Union
Aboud, Ahmed - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014458943
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Revisiting the impact of ASC 280 : liquidity, operating performance, and market value
Chuwonganant, Chairat; Olibe, Kingsley O.; Strawser, … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014336534
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A longitudinal investigation of IFRS-8 implementation : evidence from Qatar
Mardini, Ghassan H.; Alkurdi, Amneh; Ahmed, Ahmed H. - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014230053
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Earnings shortfalls and strategic profit allocations in segment reporting
Haight, Timothy D. - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012155274
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The importance of brokerage house size in determining the utility of IFRS8 segment data to financial analysts
Al-Aamri, Ibrahim; Hussain, Simon; Su, Chen; Hsu, Hwa-Hsien - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013366822
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The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies
Cereola, Sandra Janet; Dynowska, Joanna - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013366824
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Proprietary costs and corporate lobbying against changes in mandatory disclosure
Zhou, Ying - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014280239
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Accounting (f)or tax : the global battle for corporate transparency
Meinzer, Markus; Trautvetter, Christoph - 2018
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012130729
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Accounting (f)or Tax : The Global Battle for Corporate Transparency
Meinzer, Markus - 2018
Book / Working Paper
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Segment reporting level and analyst forecast accuracy
Heo, Kyongsun; Doo, Seoyoung - 2018
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011889714
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Discretionary aggregation
Ebert, Michael; Simons, Dirk; Stecher, Jack D. - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011646246
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The state of segment reporting by U.S. public entities : 1976–2017
Botosan, Christine A.; Huffman, Adrienna; Stanford, … - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012516917
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The usefulness of non-IFRS segment data
Göttsche, Max; Küster, Stephan; Steindl, Tobias - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012592097
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Segment disclosure pratices and determinants: Evidence from Romanian listed companies
Mateescu, Ruxandra-Adriana - 2016
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011849185
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Segment disclosure pratices and determinants : evidence from Romanian listed companies
Mateescu, Ruxandra-Adriana - 2016
Article
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The IFRS 8 segment reporting disclosure : evidence on the Czech listed companies
Kopecká, Nattarinee - 2016
The IFRS 8, the operating segments was converged of the IAS 14 and SFAS 131(US GAAP). It was issued in November 2006 and subsequently has been applied since 2009. The core of convergence is to reduce the differences between IAS 14 and SFAS 131. The IASB expected that a change would increase...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011526922
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Multidimensional competition and corporate disclosure
Muiño, Flora; Núñez-Nickel, Manuel - 2016
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011581795
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Neuausrichtung der Segmentberichterstattung im handelsrechtlichen Kontext
Fink, Christian - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012387707
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Segment Reporting : Is IFRS 8 Really Better?
Aleksanyan, Mark - 2015
This paper contributes to the debate on segment reporting standards in the UK and Europe and, specifically, the merit of IFRS 8 relative to predecessor standards (SSAP 25 and IAS 14R). We carry out a longitudinal analysis of segment reporting practices of a large sample of listed UK companies,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013036234
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The economic consequences of disclosure quality under SFAS No. 131
Chen, Tsung-Kang; Liao, Yi-Ping - 2015
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010515276
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The impact of the management approach on segment reporting
Bugeja, Martin; Czernkowski, Robert; Moran, Daryl - 2015
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011553289
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How Frequent Financial Reporting Can Cause Managerial Short-Termism : An Analysis of the Costs and Benefits of Increasing Reporting Frequency
Gigler, Frank - 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, ebvufind01.dmz1.zbw.eu/10013064798
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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
Book / Working Paper
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Proprietary Costs & Governance on the Segment Disclosure Decision
Gisbert, Ana - 2014
Focusing on the Spanish setting, traditionally characterized by high ownership concentration and a regulatory framework which has traditionally given more priority to the avoidance of proprietary and competition costs related to segment disclosures than promoting transparency, this paper aims to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013046715
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The tradeoff between relevance and comparability in segment reporting ✩
Hinson, Lisa; Tucker, Jennifer Wu; Weng, Diana - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014839752
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Segmentberichterstattung nach IFRS 8 : eine Analyse der praktischen Umsetzung
Zinser, Franz - 2019
Konzeptionelle Würdigung des IFRS 8 -- Auswirkungen des Standardwechsels von IAS 14 zu IFRS 8 -- Entwicklung der Segmentberichterstattung unter IFRS 8 -- Segmentbezogene Angaben im Lagebericht -- Weiterentwicklung des IFRS 8
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012402561
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Segmentberichterstattung nach IFRS 8 : eine Analyse der praktischen Umsetzung
Zinser, Franz - 2019
Book / Working Paper
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The impact of IFRS 8 on segment information quality in the European Union : a multi-dimensional analysis
Aboud, Ahmed; Roberts, Clare B.; Hussainey, Khaled - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012305710
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The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens : Evidence from the European Union
Brown, Rodney J.; Jorgensen, Bjorn N.; Pope, Peter F. - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012154322
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Country-specific risks and geographic disclosure aggregation : voluntary disclosure behaviour by British multinationals
Kang, Helen; Gray, Sidney J. - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012058807
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Classification shifting using the "corporate/other" segment
Lail, Bradley E.; Thomas, Wayne B.; Winterbotham, Glyn J. - 2014
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010424914
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The problems associated with preparation of disaggregated information
Karwowski, Mariusz - 2014
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011327798
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The effectiveness of IFRS 8: Operating Segments
Mantziou, Stamatina - 2013
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010821081
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Management disclosure practices for disaggregated (financial) information in Slovenian unlisted companies
Zdolsek, Daniel; Kolar, Iztok - 2013
The focus of the present study is the management practice of disclosing disaggregated (financial) information in a company’s annual report. In this study, a sample of 232 Slovenian unlisted companies has been examined. The results show that less than a quarter of the companies disclose...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009746384
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Modeling competition between mobile and desktop personal computer LCD panels based on segment reporting sales information
Tsai, Bi-huei; Hsu, Chih-sheng; Balachandran, Bala K. R. - 2013
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009783360
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