Segment Reporting under IFRS 8: Reporting practice and economic consequences (Münsteraner Schriften zur Internationalen Unternehmensrechnung, Band 13) - Hardcover

Nienhaus, Martin

Hardcover

ISBN 10: 3631664583 ISBN 13: 9783631664582

Verlag: Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2015

Inhaltsangabe

The adoption of IFRS 8 marked a major change in the segment reporting rules under IFRS. This step, however, was heavily criticized and several questions regarding IFRS 8 still remain unanswered. Therefore, this study analyzes the impact of IFRS 8 on segment reporting practice and its economic consequences. The results show that firms report on average more segment information. Moreover, segment reports from the management’s perspective are useful and mitigate information asymmetries, reduce the cost of capital and affect the work of financial analysts. The findings have implications for the IASB, preparers, auditors and users of financial statements as well as enforcement institutions.

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Über die Autorin bzw. den Autor

Martin Nienhaus studied Business Administration and Economics at the University of Münster (Germany) and at Monash University in Melbourne (Australia). He worked as a research assistant for the Chair of International Accounting at the University of Münster and at the Pennsylvania State University (USA).

Details zur Ausgabe

• Verlag: Peter Lang GmbH, Internationaler Verlag der Wissenschaften
• Erscheinungsdatum: 2015
• Sprache: Englisch
• ISBN 10: 3631664583
• ISBN 13: 9783631664582
• Einband: Gebundene Ausgabe
• Auflage: 1
• Anzahl der Seiten: 248
• Kontakt zum Hersteller: preigu GmbH & Co. KG; mail@preigu.de; ; Lengericher Landstr. 19; Osnabrück; Niedersachsen; 49078; Deutschland