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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 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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