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Segment Reporting under IFRS 8

Reporting practice and economic consequences


Martin Nienhaus

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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List of figures


Figure 1-1:Research fields of the study

Figure 1-2:Outline of the study

Figure 2-1:Cost of capital components and informativeness of disclosures

Figure 2-2:Expected benefits and disadvantages based on the comment letters

Figure 2-3:Timeline for the post-implementation review of IFRS 8

Figure 2-4:Diagram for identifying reportable segments

Figure 3-1:Classification of the related empirical literature

Figure 4-1:Summary of the theoretical framework

Figure 5-1:Content analysis catalogue

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