Segment Reporting under IFRS 8: Reporting practice and economic consequences

By Martin Nienhaus

This study analyzes the impact of introducing IFRS 8 on segment reporting practice and its economic consequences. The results show that segment information based on the management approach is a useful decision, it mitigates information asymmetries, reduces the cost of capital and also affects the work of financial analysts.

• Format: Hardcover
• Language: English
• ISBN: 3631664583
• ISBN13: 9783631664582
• Release Date: August 2015
• Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
• Length: 248 Pages
• Weight: 1.05 lbs.
• Dimensions: 0.6" x 5.8" x 8.3"