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The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis

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We provide comprehensive evidence concerning the impact of IFRS8 on the quality of segmental information disclosed in the annual reports of the largest companies in the European Union. We also assess the impact of using fifteen alternative proxies of segment information quality divided into four dimensions (extensiveness, fineness, variability and consistency). Empirical results reveal that changes, and the strength these changes, following IFRS8 are dependent upon the proxy used. Our results have substantial implications for both policy makers and academic researchers, which are related to the impact of the principle based IFRS8 and the measurement of segment information quality.
Original languageEnglish
Number of pages16
JournalInternational Journal of Disclosure and Governance
Early online date2 Jun 2019
Publication statusEarly online - 2 Jun 2019


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