Münsteraner schriften zur internationalen unternehmensrechnung - 9783631664582 - segment reporting under ifrs 8: reporting practice and economic consequences (münsteraner schriften zur internationalen unternehmensrechnung, band 13) von nienhaus, martin (16 Ergebnisse)

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Hardback. Zustand: New. 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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Zustand: New. 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. Series: Munsteraner Schriften Zur Internationalen Unternehmensrechnung. Num Pages: 248 pages. BIC Classification: KJC; KJMV1. Category: (P) Professional & Vocational. Dimension: 154 x 215 x 19. Weight in Grams: 450. . 2015. New. hardcover. . . . .…

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Zustand: New. 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. Series: Munsteraner Schriften Zur Internationalen Unternehmensrechnung. Num Pages: 248 pages. BIC Classification: KJC; KJMV1. Category: (P) Professional & Vocational. Dimension: 154 x 215 x 19. Weight in Grams: 450. . 2015. New. hardcover. . . . . Books ship from the US and Ireland.…

Buch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - 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.; Dissertationsschrift.…

Hardback. Zustand: New. 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.…

Buch. Zustand: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 274 pp. Englisch.…

Gebunden. Zustand: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. 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 .…

Buch. Zustand: Neu. This item is printed on demand - Print on Demand Titel. Neuware -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. 274 pp. Englisch.…

Buch. Zustand: Neu. Segment Reporting under IFRS 8 | Reporting practice and economic consequences | Martin Nienhaus | Buch | Gebunden | Englisch | 2015 | Peter Lang | EAN 9783631664582 | Verantwortliche Person für die EU: Lang, Peter GmbH, Gontardstr. 11, 10178 Berlin, r[dot]boehm-korff[at]peterlang[dot]com | Anbieter: preigu Print on Demand. …