The IFRS 8 Segment Reporting Disclosure: Evidence on the Czech Listed Companies
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DOI: 10.18267/j.efaj.154
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- 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).
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Keywords
Chief operating decision maker (CODM); IFRS 8 Segment Reporting;JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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