TY  - BOOK
AU  - Martin Nienhaus
PY  - 2015
CY  - Berlin, Germany
PB  - Peter Lang Verlag
SN  - 1868-7687
SN  - 9783653056532
TI  - Segment Reporting under IFRS 8
T2  - Reporting practice and economic consequences
DO  - 10.3726/978-3-653-05653-2
UR  - https://www.peterlang.com/document/1049481
N2  - 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.
KW  - Management Approach, reporting practice, information through the management's eyes
LA  - English
ER  -