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Keywords: Segment reporting
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Journal Articles
Journal of Applied Accounting Research (2021) 22 (2): 383–400.
Published: 15 January 2021
... to the new segment reporting standard to verify the International Accounting Standards Board’s (IASB) expectations and the conclusions of its post-implementation review. Design/methodology/approach Based on a sample of 250 companies listed on Euronext Paris in France, a country with poor legal protection...
Journal Articles
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...
