Managers' segment disclosure choices under IFRS 8: EU evidence

被引:12
作者
Aboud, Ahmed [1 ,2 ]
Roberts, Clare [3 ]
机构
[1] Portsmouth Business Sch, Portsmouth, Hants, England
[2] Beni Suef Univ, Fac Commerce, Bani Suwayf, Egypt
[3] Univ Aberdeen, Business Sch, Old Aberdeen, Scotland
关键词
IFRS; 8; Agency cost; Proprietary cost; Management approach; Segment disclosure quality; FREE CASH FLOW; SFAS NO. 131; EARNINGS MANAGEMENT; AGENCY COSTS; INVESTOR PROTECTION; FIRM; QUALITY; DETERMINANTS; INFORMATION; COMPETITION;
D O I
10.1016/j.accfor.2018.09.004
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
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.
引用
收藏
页码:293 / 308
页数:16
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