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Keywords: Information environment
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Journal Articles
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...
