The determinants of segment disclosure: an empirical analysis on Italian listed companies
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- 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).
- Andrea Cuccia, 2018. "Potential of IFRS 8: Managerial "customization", relevance of subsidiaries and separate financial statements," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(1), pages 103-131.
- 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).
- David Alexander & Pascale Delvaille & Frédéric Demerens & Anne Le Mahn & Jean-Louis Paré, 2013. "L'Information Sectorielle Publiee Par Les Entreprises : Le Cas Des Eti Segment Information Disclosed By Firms: The Case Of Intermediate-Size European Listed Companies," Post-Print hal-00999030, HAL.
- Frederic Demerens & Pascale Delvaille & Anne Le Manh & Jean-Louis Paré, 2017. "Segment Information: What Do European Small and Mid-Caps Disclose?," International Business Research, Canadian Center of Science and Education, vol. 10(11), pages 42-57, November.
- 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.
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Keywords
Informativa di settore; proprietary costs theory; IFRS 8; IAS 14-R; societ? quotate italiane;All these keywords.
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