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About this product
- DescriptionThe 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 ecomic 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.
- Author BiographyMartin Nienhaus studied Business Administration and Economics at the University of Munster (Germany) and at Monash University in Melbourne (Australia). He worked as a research assistant for the Chair of International Accounting at the University of Munster and at the Pennsylvania State University (USA).
- Author(s)Martin Nienhaus
- PublisherPeter Lang AG
- Date of Publication24/08/2015
- SubjectManagement & Business: General
- Series TitleMunsteraner Schriften Zur Internationalen Unternehmensrechnung
- Series Part/Volume Number13
- Place of PublicationBern
- Country of PublicationSwitzerland
- First Published2015
- ImprintPeter Lang AG
- Weight470 g
- Width148 mm
- Height210 mm
- Edition StatementNew edition
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