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Accounting in Europe Volume 11, 2014 - Issue 1
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Research Articles

Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards

Rucsandra MoldovanESSEC Business School, Paris, FranceCorrespondence[email protected]
Pages 113-137 | Published online: 10 Apr 2014

Citations (16)

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Ries Breijer & René P. Orij. (2022) The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU). Accounting in Europe 19:2, pages 332-361.
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Begoña Giner, Niclas Hellman, Ann Jorissen, Alberto Quagli & Amine Taleb. (2016) On the ‘Review of Structure and Effectiveness of the IFRS Foundation’: the EAA’s Financial Reporting Standards Committee’s View. Accounting in Europe 13:2, pages 285-294.
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Louise Crawford, Christine Helliar & David Power. (2016) The temporal nature of legitimation: the case of IFRS8. Accounting in Europe 13:1, pages 43-64.
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Mark Aleksanyan & Jo Danbolt. (2015) Segment Reporting: Is IFRS 8 Really Better?. Accounting in Europe 12:1, pages 37-60.
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Articles from other publishers (12)

Rolf Uwe Fülbier & Thorsten Sellhorn. (2023) Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society. Journal of Business Economics 93:6-7, pages 1089-1124.
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Kris Hoang, Yi Luo & Steven E. Salterio. (2022) Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*. Contemporary Accounting Research 39:4, pages 2243-2283.
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Max Göttsche, Stephan Küster & Tobias Steindl. (2021) The usefulness of Non-IFRS segment data. Journal of International Accounting, Auditing and Taxation 43, pages 100382.
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Max Göttsche, Stephan Küster & Tobias Steindl. (2020) To Reveal or Not to Reveal? The Influence of Cultural Secrecy on Discretionary Disclosure Decisions. The International Journal of Accounting 55:03, pages 2050012.
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Edith Leung & Arnt Verriest. (2019) Does location matter for disclosure? Evidence from geographic segments. Journal of Business Finance & Accounting 46:5-6, pages 541-568.
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Júlia Alves e Souza, Douglas José Mendonça, Beatriz Carmo da Silva & Gideon Carvalho de Benedicto. (2018) Desempeño económico de la mayor empresa de servicios educativos del mundo: un estudio de Kroton Educativa con base en sus segmentos operativos. Cuadernos de Contabilidad 18:46.
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Martin Schmidt. 2017. Advances in Management Accounting. Advances in Management Accounting 155 189 .
Paul André, Andrei Filip & Rucsandra Moldovan. (2016) Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors. The International Journal of Accounting 51:4, pages 443-461.
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Michele Pizzo, Nicola Moscariello, Claudio Teodori, Monica Veneziani, Laura Rocca, Alberto Quagli & Elisa Roncagliolo. (2016) Who Influences Whom? An Exploratory Analysis of the Interrelations between Accounting Research and the IASB's Standard Setting Activity. FINANCIAL REPORTING:1, pages 77-94.
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Rolf Uwe Fülbier & Thorsten Sellhorn. (2022) Understanding and Improving the Language of Business – How Corporate Reporting Research Can Better Serve Business and Society. SSRN Electronic Journal.
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Edith Leung & Arnt Verriest. (2014) Does Location Matter for Disclosure? Evidence from Geographical Segments. SSRN Electronic Journal.
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Mark Aleksanyan & Jo Danbolt. (2012) Segment Reporting in the UK. SSRN Electronic Journal.
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