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Segment reporting under IFRS 8 : reporting practice and economic consequences

Author: Martin Nienhaus
Publisher: Frankfurt am Main ; New York : Peter Lang, [2015]
Series: Münsteraner Schriften zur Internationalen Unternehmensrechnung, Bd. 13.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:

This study analyzes the impact of introducing IFRS 8 on segment reporting practice and its economic consequences. The results show that segment information based on the management approach is a  Read more...

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Genre/Form: Electronic books
Additional Physical Format: Print version:
Nienhaus, Martin, 1986-
Segment reporting under IFRS 8
(DLC) 2015025231
(OCoLC)913164316
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Martin Nienhaus
ISBN: 9783653056532 3653056535
OCLC Number: 917889754
Description: 1 online resource.
Contents: Cover; Contents; List of figures; List of tables; List of abbreviations; List of symbols; 1 Introduction; 1.1 Research questions and objectives; 1.2 Outline of the study; 1.3 Scientific positioning; 2 Conceptual basis; 2.1 Segment reporting in financial accounting; 2.1.1 Objectives and users of segment reporting; 2.1.2 Benefits and costs of segment reporting; 2.1.3 Fundamental concepts and characteristics of segment reporting; 2.1.3.1 Fundamental concepts; 2.1.3.1.1 Management approach; 2.1.3.1.2 Risk-and-reward approach; 2.1.3.2 Definition of segments; 2.1.3.3 Measurement. 2.1.3.4 Disclosures2.2 Segment reporting requirements; 2.2.1 Historical development; 2.2.2 Core principle and scope; 2.2.2.1 IFRS 8; 2.2.2.2 IAS 14R; 2.2.3 Definition of segments; 2.2.3.1 IFRS 8; 2.2.3.2 IAS 14R; 2.2.4 Measurement; 2.2.4.1 IFRS 8; 2.2.4.2 IAS 14R; 2.2.5 Disclosures; 2.2.5.1 IFRS 8; 2.2.5.2 IAS 14R; 2.2.6 Remaining differences to SFAS No. 131; 2.2.7 Summary; 3 State of research; 3.1 Descriptive studies; 3.1.1 Studies on the introduction of SFAS No. 131; 3.1.2 Studies on the introduction of IFRS 8; 3.2 Economic consequences studies; 3.2.1 Studies on the impact of SFAS No. 131. 3.2.2 Studies on the impact of IFRS 83.3 Summary and research gap; 4 Theory and hypotheses development; 4.1 Theoretical foundation; 4.1.1 Fundamental theories; 4.1.1.1 Principal agent theory; 4.1.1.2 Efficient market hypothesis; 4.1.2 Theoretical assessment of the impact of the management approach on the quality of segment disclosures; 4.1.2.1 Relevance; 4.1.2.2 Faithful representation; 4.1.2.3 Enhancing qualitative characteristics; 4.1.3 Theoretical framework of the capital market perspectives; 4.1.3.1 Disclosure and information asymmetries; 4.1.3.2 Disclosure and cost of capital. 4.1.3.3 Disclosure and financial analysts' information environment4.1.4 Summary; 4.2 Hypotheses development; 4.2.1 Changes in segment reporting practices; 4.2.2 Economic consequences; 5 Analysis of segment reporting practice; 5.1 Methodological approach; 5.1.1 Content analysis; 5.1.1.1 Development of the catalogue; 5.1.1.2 Data collection process; 5.1.2 Sample selection and distribution; 5.2 Results; 5.2.1 General information; 5.2.2 Segmentation; 5.2.3 Measurement; 5.2.4 Disclosures; 5.2.5 Reconciliation; 5.3 Discussion; 6 Analysis of economic consequences; 6.1 Methodological approach. 6.1.1 Preliminary considerations6.1.2 Research design; 6.1.3 Variables for the regression analyses; 6.1.3.1 Information asymmetry; 6.1.3.2 Cost of capital; 6.1.3.3 Financial analysts' information environment; 6.1.4 Classification of the treatment and the control group; 6.1.5 Sample selection adjustments; 6.2 Information asymmetry; 6.2.1 Univariate and bivariate analyses; 6.2.2 Regression analysis; 6.2.3 Further robustness tests; 6.3 Cost of capital; 6.3.1 Univariate and bivariate analyses; 6.3.2 Regression analysis; 6.3.3 Further robustness tests.
Series Title: Münsteraner Schriften zur Internationalen Unternehmensrechnung, Bd. 13.
Responsibility: Martin Nienhaus.

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