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Accounting in Europe Volume 12, 2015 - Issue 1
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Research Articles

Segment Reporting: Is IFRS 8 Really Better?

Mark AleksanyanAdam Smith Business School, University of Glasgow, Glasgow, UKCorrespondence[email protected]
&
Jo DanboltUniversity of Edinburgh Business School, Edinburgh, UK
Pages 37-60 | Published online: 12 May 2015

Citations (13)

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Frédéric Pourtier, Frédérique Bardinet-Evraert & Veronique Darmendrail. (2023) The Value Relevance of Accounting Numbers in Presence of the Equity Method Before and After IFRS 11: Evidence from France. Accounting in Europe 20:2, pages 194-224.
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Articles from other publishers (12)

Sandra Janet Cereola & Joanna Dynowska. (2022) The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies. Journal of International Accounting, Auditing and Taxation 47, pages 100466.
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Ahmed Aboud & Akrum Helfaya. (2021) Role of Country-Level Characteristics in Segment Reporting: EU Evidence. The International Journal of Accounting 56:04.
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Alina Taran, Can Simga-Mugan & Marilena Mironiuc. (2021) Country-segment disclosure of foreign operations from Central and Eastern Europe: Country-level determinants and value relevance. Journal of Multinational Financial Management 62, pages 100718.
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Yerzhan Tokbolat, Hang Le & Steve Thompson. (2021) Corporate diversification, refocusing and shareholder voting. International Review of Financial Analysis 78, pages 101924.
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Mohammad NurunnabiMohammad Nurunnabi. 2021. International Financial Reporting Standards Implementation: A Global Experience. International Financial Reporting Standards Implementation: A Global Experience 313 389 .
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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Sameh Ammar & Ghassan H. Mardini. (2020) Enterprise resource planning enabling segmental information reporting practices of UK‐FTSE 100. Accounting & Finance 61:1, pages 1205-1237.
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Grigoria Chlomou & Efthimios Demirakos. (2020) How do financial analysts implement the Sum-of-the-Parts (SOTP) valuation framework?. International Review of Financial Analysis 70, pages 101514.
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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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Sandra J. Cereola, Nancy B. Nichols & Donna L. Street. (2018) The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8. Research in Accounting Regulation 30:2, pages 121-130.
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Andrea Cuccia. (2018) Potential of IFRS 8: Managerial "customization", relevance of subsidiaries and separate financial statements. FINANCIAL REPORTING:1, pages 103-131.
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Sandra J. Cereola, Nancy B. Nichols & Donna L. Street. (2017) Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies. Research in Accounting Regulation 29:2, pages 119-128.
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