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The Impact of IFRS 8 on Geographical Segment Information

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  • Edith Leung
  • Arnt Verriest

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  • Edith Leung & Arnt Verriest, 2015. "The Impact of IFRS 8 on Geographical Segment Information," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 273-309, April.
    • Handle: RePEc:bla:jbfnac:v:42:y:2015:i:3-4:p:273-309
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    References listed on IDEAS

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    1. Hayes, RM & Lundholm, R, 1996. "Segment reporting to the capital market in the presence of a competitor," Journal of Accounting Research, Wiley Blackwell, vol. 34(2), pages 261-279.
    2. Botosan, CA & Harris, MS, 2000. "Motivations for a change in disclosure frequency and its consequences: An examination of voluntary quarterly segment disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 38(2), pages 329-353.
    3. Ole‐Kristian Hope, 2003. "Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 235-272, May.
    4. Jeanjean, Thomas & Lesage, Cédric & Stolowy, Hervé, 2010. "Why do you speak English (in your annual report)?," The International Journal of Accounting, Elsevier, vol. 45(2), pages 200-223, June.
    5. Harris, MS, 1998. "The association between competition and managers' business segment reporting decisions," Journal of Accounting Research, Wiley Blackwell, vol. 36(1), pages 111-128.
    6. Ole‐Kristian Hope & Wayne B. Thomas, 2008. "Managerial Empire Building and Firm Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 46(3), pages 591-626, June.
    7. 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.
    8. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "The effect of international institutional factors on properties of accounting earnings," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 1-51, February.
    9. Richard Lambert & Christian Leuz & Robert E. Verrecchia, 2007. "Accounting Information, Disclosure, and the Cost of Capital," Journal of Accounting Research, Wiley Blackwell, vol. 45(2), pages 385-420, May.
    10. Philip G. Berger & Rebecca Hann, 2003. "The Impact of SFAS No. 131 on Information and Monitoring," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 163-223, May.
    11. Ai, Chunrong & Norton, Edward C., 2003. "Interaction terms in logit and probit models," Economics Letters, Elsevier, vol. 80(1), pages 123-129, July.
    12. 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.
    13. Nichols, Nancy B. & Street, Donna L. & Cereola, Sandra J., 2012. "An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 79-105.
    14. Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B., 2013. "Tax avoidance and geographic earnings disclosure," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 170-189.
    15. Ball, Ray & Robin, Ashok & Wu, Joanna Shuang, 2003. "Incentives versus standards: properties of accounting income in four East Asian countries," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 235-270, December.
    16. Leuz, Christian & Nanda, Dhananjay & Wysocki, Peter D., 2003. "Earnings management and investor protection: an international comparison," Journal of Financial Economics, Elsevier, vol. 69(3), pages 505-527, September.
    17. Holger Daske, 2006. "Economic Benefits of Adopting IFRS or US-GAAP - Have the Expected Cost of Equity Capital Really Decreased?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(3-4), pages 329-373.
    18. Holger Daske, 2006. "Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(3‐4), pages 329-373, April.
    19. Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi, 2008. "Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1085-1142, December.
    20. Christine A. Botosan & Marlene A. Plumlee, 2002. "A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital," Journal of Accounting Research, Wiley Blackwell, vol. 40(1), pages 21-40, March.
    21. Ashiq Ali & Sandy Klasa & Eric Yeung, 2009. "The Limitations of Industry Concentration Measures Constructed with Compustat Data: Implications for Finance Research," The Review of Financial Studies, Society for Financial Studies, vol. 22(10), pages 3839-3871, October.
    22. Annalisa Prencipe, 2004. "Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies," European Accounting Review, Taylor & Francis Journals, vol. 13(2), pages 319-340.
    23. Jenice Prather-Kinsey & Gary Meek, 2004. "The effect of revised IAS 14 on segment reporting by IAS companies," European Accounting Review, Taylor & Francis Journals, vol. 13(2), pages 213-234.
    24. Zmijewski, Me, 1984. "Methodological Issues Related To The Estimation Of Financial Distress Prediction Models," Journal of Accounting Research, Wiley Blackwell, vol. 22, pages 59-82.
    25. repec:bla:jfinan:v:59:y:2004:i:4:p:1553-1583 is not listed on IDEAS
    26. Ole-Kristian Hope & Tony Kang & Wayne B Thomas & Florin Vasvari, 2009. "The effects of SFAS 131 geographic segment disclosures by US multinational companies on the valuation of foreign earnings," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 40(3), pages 421-443, April.
    27. Belen Blanco & Juan M. Garcia Lara & Josep A. Tribo, 2015. "Segment Disclosure and Cost of Capital," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 367-411, April.
    28. Lang, Mark & Maffett, Mark, 2011. "Transparency and liquidity uncertainty in crisis periods," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 101-125.
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    Cited by:

    1. Göttsche, Max & Küster, Stephan & Steindl, Tobias, 2021. "The usefulness of Non-IFRS segment data," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    2. Cereola, Sandra J. & Nichols, Nancy B. & Street, Donna L., 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, Elsevier, vol. 29(2), pages 119-128.
    3. Janet Cereola, Sandra & Dynowska, Joanna, 2022. "The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
    4. Belen Blanco & Juan M. Garcia Lara & Josep A. Tribo, 2015. "Segment Disclosure and Cost of Capital," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 367-411, April.
    5. Peter Kajüter & Martin Nienhaus, 2017. "The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 28-58, March.
    6. Pedro Amado & Fábio Albuquerque & Nuno Rodrigues, 2018. "The explanatory factors of segments disclosure in non-financial entities listed in European markets," Contaduría y Administración, Accounting and Management, vol. 63(2), pages 31-32, Junio.
    7. Ahmed Aboud & Clare Roberts & Khaled Hussainey, 2019. "The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(2), pages 100-115, July.
    8. Ahmed Saleh & Ahmed Aboud & Yasser Eliwa, 2023. "IFRS 8 and the cost of capital in Europe," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 3198-3231, July.
    9. Aboud, Ahmed & Roberts, Clare & Mansour Zalata, Alaa, 2018. "The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 2-17.
    10. Chlomou, Grigoria & Demirakos, Efthimios, 2020. "How do financial analysts implement the Sum-of-the-Parts (SOTP) valuation framework?," International Review of Financial Analysis, Elsevier, vol. 70(C).
    11. Aboud, Ahmed & Roberts, Clare, 2018. "Managers’ segment disclosure choices under IFRS 8: EU evidence," Accounting forum, Elsevier, vol. 42(4), pages 293-308.
    12. Cereola, Sandra J. & Nichols, Nancy B. & Street, Donna L., 2018. "The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 121-130.
    13. Bhimani, Alnoor & Bond, David & Sivabalan, Prabhu, 2019. "Does greater user representation lead to more user focused standards? An empirical investigation of IASB’s approach to standard setting," LSE Research Online Documents on Economics 91196, London School of Economics and Political Science, LSE Library.
    14. Aboud, Ahmed, 2023. "Segmental reporting, accounting enforcement, and analyst forecast dispersion in the European Union," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).
    15. Franzen, Nina & Weißenberger, Barbara E., 2018. "Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 1-19.
    16. Taran, Alina & Simga-Mugan, Can & Mironiuc, Marilena, 2021. "Country-segment disclosure of foreign operations from Central and Eastern Europe: Country-level determinants and value relevance," Journal of Multinational Financial Management, Elsevier, vol. 62(C).
    17. André, Paul & Filip, Andrei & Moldovan, Rucsandra, 2016. "Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors," The International Journal of Accounting, Elsevier, vol. 51(4), pages 443-461.

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