Reporting practice and economic consequences
List of tables
Table 2-1:Reporting requirements under IFRS 8 and IAS 14R
Table 3-1:Overview of descriptive studies on the impact of SFAS No. 131
Table 3-2:Overview of descriptive studies on the impact of IFRS 8
Table 3-3:Overview of economic consequences studies of SFAS No. 131
Table 3-4:Overview of economic consequences studies of IFRS 8
Table 5-1:Sample selection process
Table 5-2:Fundamental firm characteristics
Table 5-3:Year of IFRS 8’s adoption
Table 5-4:Location of the segment report
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