Managers’ segment disclosure choices under IFRS 8: EU evidence

Aboud, Ahmed and Roberts, Clare,(2018), Managers’ segment disclosure choices under IFRS 8: EU evidence. , Accounting Forum, UNSPECIFIED

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We examine the impact of proprietary and agency cost motives on segment disclosure quality and quantity and how the adoption of the principle IFRS 8 affects this impact. By using hand-collected data, our results show that proprietary and agency costs play a relevant role in determining the quality and quantity of segment disclosure. We find that proprietary costs are a particularly relevant reason for providing lower segment disclosure quality post-IFRS 8. Our results also suggest that firms’ segment disclosure choice is dependent on disclosure dimension. These results contribute to the ongoing debate regarding IFRS 8 and have valuable implications for accounting regulators.
Keywords : IFRS 8 Agency cost Proprietary, cost Management approach Segment disclosure quality, UNSPECIFIED
Journal or Publication Title: Accounting Forum
Volume: 42
Number: 4
Item Type: Article
Subjects: Akuntansi
Depositing User: Users 8 not found.
Date Deposited: 20 Dec 2019 03:40
Last Modified: 20 Dec 2019 03:40

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