Segment reporting under ifrs 8: reporting practice and economic consequences
Auteur :
Nienhaus, Martin
Éditeur :
Peter Lang AG
ISBN :
9783631664582
Date de publication :
24 août 2015
Dimensions :
21,0 x 14,8 cm
Poids :
470 g
Langue :
Anglais
Pays d'origine :
Suisse
This study analyzes the impact of introducing IFRS 8 on segment reporting practice and its economic consequences. The results show that segment information based on the management approach is a useful decision, it mitigates information asymmetries, reduces the cost of capital and also affects the work of financial analysts.