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

来源：

ACCOUNTING FORUM | 2018年 / 42卷 / 04期

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

页码：293 / 308

页数：16

共 94 条

[1]

Aboud A., 2018, J INT ACCOUNTING AUD

[2]

Accounting Professional and Ethical Standards Board, 2020, STAND GUID

[3] Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence [J].