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LOB and geographic segment disclosures: an analysis of the impact of IAS 14 revised · Study

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ArticleLOB and geographic segment disclosures: an analysis of the impact of IAS 14 revised

Donna L. Street2002

Article2002

LOB and geographic segment disclosures: an analysis of the impact of IAS 14 revised

Donna L. Street · Nancy B. Nichols

56 citations·0/0 files stored·Journal of International Accounting Auditing and Taxation

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

2000Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings 2000Segment Disclosures under SFAS No. 131: Has Business Segment Reporting Improved?2001Disclosure Level and Compliance with IASs: A Comparison of Companies with and without U.S. Listings and Filings 2001GAAP 2001 : a survey of national accounting rules benchmarked against international accounting standards

Cited by

2018Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?2014Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards 2015Segment Reporting: Is IFRS 8 Really Better?2015The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany 2018Determinants of segment reporting quality: evidence from EU 2012Proprietary costs, governance and the segment disclosure decision 2015Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8 2013Determinants of segmental disclosures: evidence from the emerging capital market of Jordan

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Details

Year2002

Typearticle

Published2002-01-01

VenueJournal of International Accounting Auditing and Taxation

ISSN-L1061-9518

Languageen

Citations56

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/s1061-9518(02)00072-1

openalex_workW2137567720

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