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Keywords: IFRS 8
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Journal Articles
Journal of Accounting in Emerging Economies (2018) 8 (2): 279–299.
Published: 08 May 2018
... Standard (IFRS) 8. This was the first standard to be subjected to a post-implementation review. Annual reports are initially analyzed to investigate the level of segmental information that was published by companies in these two countries. Design/methodology/approach Using the Ohlson (1995) model...
Journal Articles
Journal of Accounting in Emerging Economies (2012) 2 (1): 67–90.
Published: 17 February 2012
...Ghassan H. Mardini; Louise Crawford; David M. Power Purpose The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. Design/methodology/approach A sample of 109 Jordanian companies...
