Segment Reporting under IFRS 8

Table Of Contents

• Cover
• Title
• Copyright
• About the Author
• About the Book
• This eBooks can be cited
• Contents
• List of figures
• List of tables
• List of abbreviations
• List of symbols
• 1. Introduction
• 1.1. Research questions and objectives
• 1.2. Outline of the study
• 1.3. Scientific positioning
• 2. Conceptual basis
• 2.1. Segment reporting in financial accounting
• 2.1.1. Objectives and users of segment reporting
• 2.1.2. Benefits and costs of segment reporting
• 2.1.3. Fundamental concepts and characteristics of segment reporting
• 2.1.3.1. Fundamental concepts
• 2.1.3.1.1. Management approach
• 2.1.3.1.2. Risk-and-reward approach
• 2.1.3.2. Definition of segments
• 2.1.3.3. Measurement
• 2.1.3.4. Disclosures
• 2.2. Segment reporting requirements
• 2.2.1. Historical development
• 2.2.2. Core principle and scope
• 2.2.2.1. IFRS 8
• 2.2.2.2. IAS 14R
• 2.2.3. Definition of segments
• 2.2.3.1. IFRS 8
• 2.2.3.2. IAS 14R
• 2.2.4. Measurement
• 2.2.4.1. IFRS 8
• 2.2.4.2. IAS 14R
• 2.2.5. Disclosures
• 2.2.5.1. IFRS 8
• 2.2.5.2. IAS 14R
• 2.2.6. Remaining differences to SFAS No.
• 2.2.7. Summary
• 3. State of research
• 3.1. Descriptive studies
• 3.1.1. Studies on the introduction of SFAS No. 131
• 3.1.2. Studies on the introduction of IFRS 8
• 3.2. Economic consequences studies
• 3.2.1. Studies on the impact of SFAS No. 131
• 3.2.2. Studies on the impact of IFRS 8
• 3.3. Summary and research gap
• 4. Theory and hypotheses development
• 4.1. Theoretical foundation
• 4.1.1. Fundamental theories
• 4.1.1.1. Principal agent theory
• 4.1.1.2. Efficient market hypothesis
• 4.1.2. Theoretical assessment of the impact of the management approach on the quality of segment disclosures
• 4.1.2.1. Relevance
• 4.1.2.2. Faithful representation
• 4.1.2.3. Enhancing qualitative characteristics
• 4.1.3. Theoretical framework of the capital market perspectives
• 4.1.3.1. Disclosure and information asymmetries
• 4.1.3.2. Disclosure and cost of capital
• 4.1.3.3. Disclosure and financial analysts’ information environment
• 4.1.4. Summary
• 4.2. Hypotheses development
• 4.2.1. Changes in segment reporting practices
• 4.2.2. Economic consequences
• 5. Analysis of segment reporting practice
• 5.1. Methodological approach
• 5.1.1. Content analysis
• 5.1.1.1. Development of the catalogue
• 5.1.1.2. Data collection process
• 5.1.2. Sample selection and distribution
• 5.2. Results
• 5.2.1. General information
• 5.2.2. Segmentation
• 5.2.3. Measurement
• 5.2.4. Disclosures
• 5.2.5. Reconciliation
• 5.3. Discussion
• 6. Analysis of economic consequences
• 6.1. Methodological approach
• 6.1.1. Preliminary considerations
• 6.1.2. Research design
• 6.1.3. Variables for the regression analyses
• 6.1.3.1. Information asymmetry
• 6.1.3.2. Cost of capital
• 6.1.3.3. Financial analysts’ information environment
• 6.1.4. Classification of the treatment and the control group
• 6.1.5. Sample selection adjustments
• 6.2. Information asymmetry
• 6.2.1. Univariate and bivariate analyses
• 6.2.2. Regression analysis
• 6.2.3. Further robustness tests
• 6.3. Cost of capital
• 6.3.1. Univariate and bivariate analyses
• 6.3.2. Regression analysis
• 6.3.3. Further robustness tests
• 6.4. Financial analysts’ information environment
• 6.4.1. Univariate analysis and bivariate analysis
• 6.4.2. Further robustness tests
• 6.5. Discussion
• 7. Conclusions
• 7.1. Main findings and implications
• 7.2. Limitations and outlook
• Appendix
• Bibliography
• Series Index