Beschreibung
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.
Autorenportrait
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).
Inhalt
Contents: Segment Reporting – IFRS 8 – Management Approach.
