Isbn: 9783631664582 - segment reporting under ifrs 8: reporting practice and economic consequences (münsteraner schriften zur internationalen unternehmensrechnung, band 13) (5 Ergebnisse)

HRD. Zustand: New. New Book. Shipped from UK. Established seller since 2000.

HRD. Zustand: New. New Book. Shipped from UK. Established seller since 2000.

Zustand: New. In.

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.…