The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany
Author
Abstract
Suggested Citation
DOI: 10.1108/JAAR-05-2013-0037
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- 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.
- 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.
- Obradović Vladimir & Karapavlović Nemanja, 2016. "External Segment Reporting in the Republic of Serbia," Economic Themes, Sciendo, vol. 54(1), pages 155-176, March.
- 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).
- 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.
- Sameh Ammar & Ghassan H. Mardini, 2021. "Enterprise resource planning enabling segmental information reporting practices of UK‐FTSE 100," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1205-1237, March.
- 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.
More about this item
Keywords
Germany; Management approach; IAS 14; IFRS 8; Post-implementation review; Segment reporting;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jaarpp:v:16:y:2015:i:1:p:88-113. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
We have no bibliographic references for this item. You can help adding them by using this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.