Segment disclosures under IFRS 8’s management approach: has segment reporting improved?

IF 0.9 4区管理学 Q3 BUSINESS, FINANCE

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad Pub Date : 2015-04-03 DOI:10.1080/02102412.2014.987445

Pablo Farías, R. Rodríguez

引用次数: 7

Abstract

This study examines how the International Financial Reporting Standard (IFRS 8) affected the segment disclosure practices of firms in Spain and what are the antecedents of the decision to provide additional information under IFRS 8, estimating a logit regression on a binary dependent variable measuring whether firms provided additional information under IFRS 8 or not with firms’ characteristics as independent variables. The results show that a significant number of firms continue to report segment information on basis inconsistent with their organisational structure and a large proportion of the firms provided little or no additional information under IFRS 8. Results also show that firm size is significantly related to the decision to provide additional information under IFRS 8.

查看原文本刊更多论文

IFRS 8管理方法下的分部披露:分部报告是否有所改进?

本研究考察了国际财务报告准则(IFRS 8)如何影响西班牙公司的分部披露实践，以及在IFRS 8下提供额外信息的决定的先决条件是什么，估计了二元因变量的logit回归，以公司的特征作为自变量衡量公司是否在IFRS 8下提供额外信息。结果显示，相当数量的公司继续在与其组织结构不一致的基础上报告分部信息，而且很大比例的公司在IFRS 8下提供很少或没有提供额外信息。结果还显示，公司规模与根据IFRS 8提供额外信息的决定显著相关。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad BUSINESS, FINANCE-

CiteScore

2.10

自引率

10.00%

发文量

期刊介绍： The Spanish Journal of Finance and Accounting ( SJFA) is a quarterly academic journal founded in 1972. It aims to publish high quality research papers in accounting and finance. The scope of SJFA covers theoretical and empirical analysis relating to financial markets and institutions, corporate finance, market microstructure, corporate governance, internal and management accounting and a wide spectrum of financial performance and financial reporting, including auditing and public accounting. The Journal welcomes both theoretical and empirical contributions, and in particular, theoretical papers that yield novel testable implications and empirical papers that are theoretically well motivated. The journal is not a suitable outlet for highly abstract mathematical papers or empirical papers with inadequate theoretical motivation. All manuscripts that meet these editorial guidelines are blind reviewed by external reviewers. SJFA sponsors a periodic conference in which selected papers under review are presented and discussed by additional reviewers in order to increase the quality of the papers published in the journal. If accepted for publication, these selected articles are published in the Journal with a special distinction. The Journal welcomes replies and discussions to both published and forthcoming articles. These contributions, if accepted by the editors, may eventually be published jointly with a reply or comment by the authors of the original paper.