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Changes in Segment Reporting in the Australian Banking Industry

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  • JACQUELINE BIRT
  • MIKE KEND
  • HUI XIAN

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Suggested Citation

  • Jacqueline Birt & Mike Kend & Hui Xian, 2007. "Changes in Segment Reporting in the Australian Banking Industry," Australian Accounting Review, CPA Australia, vol. 17(43), pages 61-67, November.
    • Handle: RePEc:bla:ausact:v:17:y:2007:i:43:p:61-67
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2007.tb00337.x
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    References listed on IDEAS

    as
    1. C. R. Emmanuel & N. Garrod, 2002. "On the Relevance and Comparability of Segmental Data," Abacus, Accounting Foundation, University of Sydney, vol. 38(2), pages 215-234, June.
    2. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
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    Cited by:

    1. Martin Bugeja & Robert Czernkowski & Daryl Moran, 2015. "The Impact of the Management Approach on Segment Reporting," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 310-366, April.
    2. Faisal S. Alanezi & Mishari M. Alfraih & Saad S. Alshammari, 2016. "Operating Segments (IFRS 8)-Required Disclosure and the Specific-Characteristics of Kuwaiti Listed Companies," International Business Research, Canadian Center of Science and Education, vol. 9(1), pages 136-153, January.

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