Segment Disclosure Quantity And Quality Under Ifrs 8
Download and Read Segment Disclosure Quantity And Quality Under Ifrs 8 full books in PDF, ePUB, and Kindle. Read online free Segment Disclosure Quantity And Quality Under Ifrs 8 ebook anywhere anytime directly on your device. We cannot guarantee that every ebooks is available!
Segment Disclosure Quantity and Quality Under IFRS 8
Author | : Paul André |
Publisher | : |
Total Pages | : 51 |
Release | : 2016 |
Genre | : |
ISBN | : |
Download Segment Disclosure Quantity and Quality Under IFRS 8 Book in PDF, Epub and Kindle
Focusing on segment disclosures under the management approach, we investigate managers' choices with respect to both segment reporting quantity and quality and the usefulness of these two characteristics for financial analysts. We measure quantity as the number of segment-level line items and quality as the cross-segment variation in profitability -- arguing that more managerial discretion can be exercised over quality than over quantity. We find that managers solve proprietary concerns either by deviating from the suggested line-item disclosure in the standard, or, if following standard guidance, by decreasing segment reporting quality. Moreover, financial analysts do not always understand the quality of segment disclosures, suggesting that a business-model type of standard creates difficulties even for sophisticated users. Our results inform standard setters as they start working on a disclosure framework and as they consider the business model approach to financial reporting.
Segment Disclosure Quantity and Quality Under IFRS 8 Related Books
Pages: 51
Pages: 0
Pages:
Pages: 46
Pages: