Reporting practice and economic consequences
5. Analysis of segment reporting practice
5Analysis of segment reporting practice
In the following, the descriptive analysis of segment reporting before and after the adoption of IFRS 8 is presented. Section 5.1 describes the methodological approach and the sample selection process. Section 5.2 presents the results organized along the five dimensions: general information, segmentation, measurement, disclosures and reconciliation.49 The findings are discussed in section 5.3.
18.104.22.168Development of the catalogue
This study employs a content analysis to systematically capture the differences in segment reporting practice between IFRS 8 and IAS 14R. The content analysis is an empirical tool which is frequently used in accounting research.50 It helps researchers to describe accounting practice in a structured way. Berelson (1971) defines it as follows:
“Content analysis is a research technique for the objective, systematic, and quantitative description of the manifest content of communication.”
(Berelson (1971), p. 18)
This definition entails three criteria that constitute desirable characteristics of a content analysis: objectivity, systematization and quantification.51 Objectivity means that different researchers would generate the same findings based on the same content analysis catalogue (Kassarjian (1977), p. 9). Moreover, there should be systematization in the choice of items analyzed in the catalogue. This means that the inclusion or exclusion of items should be done according to a consistent set of rules (Holsti (1969), p. 4). Finally, the items should be quantifiable to allow statistical analysis and testing (Kassarjian (1977), pp. 9–10)...
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