Segment Reporting under IFRS 8

Reporting practice and economic consequences

Business & Finance, Accounting, Bookkeeping, Budgeting
Cover of the book Segment Reporting under IFRS 8 by Martin Nienhaus, Peter Lang
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Author: Martin Nienhaus ISBN: 9783653964608
Publisher: Peter Lang Publication: July 24, 2015
Imprint: Peter Lang GmbH, Internationaler Verlag der Wissenschaften Language: English
Author: Martin Nienhaus
ISBN: 9783653964608
Publisher: Peter Lang
Publication: July 24, 2015
Imprint: Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Language: English

The adoption of IFRS 8 marked a major change in the segment reporting rules under IFRS. This step, however, was heavily criticized and several questions regarding IFRS 8 still remain unanswered. Therefore, this study analyzes the impact of IFRS 8 on segment reporting practice and its economic consequences. The results show that firms report on average more segment information. Moreover, segment reports from the management’s perspective are useful and mitigate information asymmetries, reduce the cost of capital and affect the work of financial analysts. The findings have implications for the IASB, preparers, auditors and users of financial statements as well as enforcement institutions.

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The adoption of IFRS 8 marked a major change in the segment reporting rules under IFRS. This step, however, was heavily criticized and several questions regarding IFRS 8 still remain unanswered. Therefore, this study analyzes the impact of IFRS 8 on segment reporting practice and its economic consequences. The results show that firms report on average more segment information. Moreover, segment reports from the management’s perspective are useful and mitigate information asymmetries, reduce the cost of capital and affect the work of financial analysts. The findings have implications for the IASB, preparers, auditors and users of financial statements as well as enforcement institutions.

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