Segment Reporting under IFRS 8: Reporting practice and economic consequences

by Martin Nienhaus

Overview

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.

Product Details

ISBN-13:	9783631664582
Publisher:	Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Publication date:	08/24/2015
Series:	Muensteraner Schriften zur Internationalen Unternehmensrechnung , #13
Pages:	248
Product dimensions:	5.83(w) x 8.27(h) x (d)

About the Author

Martin Nienhaus studied Business Administration and Economics at the University of Münster (Germany) and at Monash University in Melbourne (Australia). He worked as a research assistant for the Chair of International Accounting at the University of Münster and at the Pennsylvania State University (USA).

Table of Contents

Contents: Segment Reporting – IFRS 8 – Management Approach.

Preface

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