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

Book 3 of 8: Münsteraner Schriften zur Internationalen Unternehmensrechnung

Nienhaus, Martin

 
9783631664582: Segment Reporting under IFRS 8: Reporting practice and economic consequences: 13 (Muensteraner Schriften zur Internationalen Unternehmensrechnung)
Hardcover
ISBN 10: 3631664583 ISBN 13: 9783631664582
Publisher: Peter Lang AG, 2015

Synopsis

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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About the Author

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).

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Publisher
Peter Lang AG
Publication date
2015
Language
English
ISBN 10 
3631664583
ISBN 13 
9783631664582
Binding
Hardcover
Number of pages
271