{"title":"分部报告信息披露(IFRS 8)对公司价值预测的影响","authors":"بشير بكري عجيب بابكر, Fatehaerrhman Elhassan Mansour, Azhari Alhag","doi":"10.56830/mmwk4287","DOIUrl":null,"url":null,"abstract":"The study dealt with the effect of Segment reporting information disclosure (IFRS 8) in the value of the company. The study aimed to identify the impact of Segment reporting information disclosure and the company’s value. The study followed the descriptive analytical approach and content analysis by analyzing the data of the field study. The study concluded that there is a direct relationship between Segment reporting information disclosure and the company’s value according to Tobin’s Q scale at a rate of (97.44%), and there is a direct relationship between Segment reporting information disclosure and the company’s value according to the market approach through the profitability multiplier at a rate of (94.92%).","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"40 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Impact of Disclosing Information about Segmental Reports (IFRS 8) on Forecasting the Value of the Company\",\"authors\":\"بشير بكري عجيب بابكر, Fatehaerrhman Elhassan Mansour, Azhari Alhag\",\"doi\":\"10.56830/mmwk4287\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The study dealt with the effect of Segment reporting information disclosure (IFRS 8) in the value of the company. The study aimed to identify the impact of Segment reporting information disclosure and the company’s value. The study followed the descriptive analytical approach and content analysis by analyzing the data of the field study. The study concluded that there is a direct relationship between Segment reporting information disclosure and the company’s value according to Tobin’s Q scale at a rate of (97.44%), and there is a direct relationship between Segment reporting information disclosure and the company’s value according to the market approach through the profitability multiplier at a rate of (94.92%).\",\"PeriodicalId\":328962,\"journal\":{\"name\":\"International Journal of Accounting and Management Sciences\",\"volume\":\"40 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-12-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Accounting and Management Sciences\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.56830/mmwk4287\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting and Management Sciences","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.56830/mmwk4287","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Impact of Disclosing Information about Segmental Reports (IFRS 8) on Forecasting the Value of the Company
The study dealt with the effect of Segment reporting information disclosure (IFRS 8) in the value of the company. The study aimed to identify the impact of Segment reporting information disclosure and the company’s value. The study followed the descriptive analytical approach and content analysis by analyzing the data of the field study. The study concluded that there is a direct relationship between Segment reporting information disclosure and the company’s value according to Tobin’s Q scale at a rate of (97.44%), and there is a direct relationship between Segment reporting information disclosure and the company’s value according to the market approach through the profitability multiplier at a rate of (94.92%).
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