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An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies

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References

2003The Impact of SFAS No. 131 on Information and Monitoring454 cited
2005The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future Earnings257 cited
2000An Analysis of Segment Disclosures under SFAS No. 131 and SFAS No. 14174 cited
2000Segment Disclosures under SFAS No. 131: Has Business Segment Reporting Improved?163 cited
2007The Effects of SFAS 131 Geographic Segment Disclosures by U.S. Multinational Companies on the Valuation of Foreign Earnings125 cited

Cited by

2013The Impact of Segment Reporting Under the IFRS 8 and SFAS 131 Management Approach: A Research Review80 cited
2014The Impact of IFRS 8 on Geographical Segment Information63 cited
2019The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union63 cited
2014The Impact of the Management Approach on Segment Reporting62 cited
2016Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors60 cited
2017The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports45 cited
2014Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards37 cited
2018The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence

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35 cited

2015Segment Reporting: Is IFRS 8 Really Better?34 cited

2017The Influence of IFRS Adoption on Corporate Transparency and Accountability: Evidence from New Zealand33 cited

2017Beyond earnings: do EBITDA reporting and governance matter for market participants?33 cited

2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria32 cited

2015The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany30 cited

2018Determinants of segment reporting quality: evidence from EU30 cited

2017Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms28 cited

2019Does greater user representation lead to more user focused standards? An empirical investigation of IASB’s approach to standard setting28 cited