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Managers’ segment disclosure choices under IFRS 8: EU evidence

Research output: Contribution to journalArticlepeer-review

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.
Original languageEnglish
Article number0
Pages (from-to)293-308
Number of pages9
JournalAccounting Forum
Issue number4
Early online date9 Oct 2018
Publication statusEarly online - 9 Oct 2018


  • Accepted version

    Accepted author manuscript (Post-print), 619 KB, PDF document

    Licence: CC BY-NC-ND

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