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Keywords: IFRS 8
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Journal Articles
Does International Financial Reporting Standard 8 improve the firms' information environment?
Available to Purchase
Journal of Applied Accounting Research (2021) 22 (2): 383–400.
Published: 15 January 2021
...Gaëlle Lenormand; Lionel Touchais Purpose This article analyzes the effect of International Financial Reporting Standard (IFRS) 8 on the informational content of segment data. It aims to assess the change in quality of the financial analysts' and the shareholders' information environment due...
Journal Articles
The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany
Available to Purchase
Journal of Applied Accounting Research (2015) 16 (1): 88–113.
Published: 11 May 2015
...Nina Franzen; Barbara E. Weißenberger Purpose – The purpose of this paper is to assess the changes in segment reporting practices of German listed firms under the new segment reporting standard IFRS 8. Design/methodology/approach – The authors compare hand-collected segment disclosures...
