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Role of country-level characteristics in segment reporting: EU evidence

Research output: Contribution to journalArticle

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Role of country-level characteristics in segment reporting: EU evidence. / Aboud, Ahmed; helfaya, Akrum.

In: The International Journal of Accounting, 19.07.2019.

Research output: Contribution to journalArticle

Harvard

Aboud, A & helfaya, A 2019, 'Role of country-level characteristics in segment reporting: EU evidence', The International Journal of Accounting.

APA

Aboud, A., & helfaya, A. (Accepted/In press). Role of country-level characteristics in segment reporting: EU evidence. The International Journal of Accounting.

Vancouver

Aboud A, helfaya A. Role of country-level characteristics in segment reporting: EU evidence. The International Journal of Accounting. 2019 Jul 19.

Author

Aboud, Ahmed ; helfaya, Akrum. / Role of country-level characteristics in segment reporting: EU evidence. In: The International Journal of Accounting. 2019.

Bibtex

@article{5812c7f5a87c40f681c9994985ae0b0e,
title = "Role of country-level characteristics in segment reporting: EU evidence",
abstract = "Based on a country-level characteristics framework, we empirically test the impact of IFRS 8 adoption, the country{\textquoteright}s legal system and country-level of legal enforcement, investor protection, conservatism, and closeness between national GAAP and IFRS on both quantity and quality of segment reporting. Using a sample of companies from 15 EU countries covering four years (two years pre and two years post-adoption of IFRS 8), we find that the adoption of IFRS 8 is associated with a decrease in the quantity and an increase in the quality of segment reporting. Moreover, we report that a common law system, country-level of legal enforcement and investor protection have a significant and positive impact on the quantity/quality of segment reporting. While country-level of conservatism and closeness between national GAAP and IFRS are negatively related to the quantity/quality of segment reporting. In addition to firm-level characteristics, this study extends the prior limited literature by documenting the importance of country-level characteristics as factors that enhance segment reporting practices in Europe. We also discuss the research contributions and implications for research, professional practice, and policymakers.",
author = "Ahmed Aboud and Akrum helfaya",
note = "12 month embargo. Electronic version of an article published as [Journal, Volume, Issue, Year, Pages] [Article DOI] {\textcopyright} [copyright World Scientific Publishing Company] [Journal URL]",
year = "2019",
month = jul,
day = "19",
language = "English",
journal = "The International Journal of Accounting",
issn = "0020-7063",

}

RIS

TY - JOUR

T1 - Role of country-level characteristics in segment reporting: EU evidence

AU - Aboud, Ahmed

AU - helfaya, Akrum

N1 - 12 month embargo. Electronic version of an article published as [Journal, Volume, Issue, Year, Pages] [Article DOI] © [copyright World Scientific Publishing Company] [Journal URL]

PY - 2019/7/19

Y1 - 2019/7/19

N2 - Based on a country-level characteristics framework, we empirically test the impact of IFRS 8 adoption, the country’s legal system and country-level of legal enforcement, investor protection, conservatism, and closeness between national GAAP and IFRS on both quantity and quality of segment reporting. Using a sample of companies from 15 EU countries covering four years (two years pre and two years post-adoption of IFRS 8), we find that the adoption of IFRS 8 is associated with a decrease in the quantity and an increase in the quality of segment reporting. Moreover, we report that a common law system, country-level of legal enforcement and investor protection have a significant and positive impact on the quantity/quality of segment reporting. While country-level of conservatism and closeness between national GAAP and IFRS are negatively related to the quantity/quality of segment reporting. In addition to firm-level characteristics, this study extends the prior limited literature by documenting the importance of country-level characteristics as factors that enhance segment reporting practices in Europe. We also discuss the research contributions and implications for research, professional practice, and policymakers.

AB - Based on a country-level characteristics framework, we empirically test the impact of IFRS 8 adoption, the country’s legal system and country-level of legal enforcement, investor protection, conservatism, and closeness between national GAAP and IFRS on both quantity and quality of segment reporting. Using a sample of companies from 15 EU countries covering four years (two years pre and two years post-adoption of IFRS 8), we find that the adoption of IFRS 8 is associated with a decrease in the quantity and an increase in the quality of segment reporting. Moreover, we report that a common law system, country-level of legal enforcement and investor protection have a significant and positive impact on the quantity/quality of segment reporting. While country-level of conservatism and closeness between national GAAP and IFRS are negatively related to the quantity/quality of segment reporting. In addition to firm-level characteristics, this study extends the prior limited literature by documenting the importance of country-level characteristics as factors that enhance segment reporting practices in Europe. We also discuss the research contributions and implications for research, professional practice, and policymakers.

M3 - Article

JO - The International Journal of Accounting

JF - The International Journal of Accounting

SN - 0020-7063

ER -

ID: 15731097