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Managers’ segment disclosure choices under IFRS 8: EU evidence

Research output: Contribution to journalArticle

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
Number of pages9
JournalAccounting Forum
Early online date9 Oct 2018
DOIs
Publication statusEarly online - 9 Oct 2018

Documents

  • Accepted version

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

    Due to publisher’s copyright restrictions, this document is not freely available to download from this website until: 9/04/20

    Licence: CC BY-NC-ND

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