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• W2897026277 abstract "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." @default.
• W2897026277 created "2018-10-26" @default.
• W2897026277 creator A5070608810 @default.
• W2897026277 creator A5073301547 @default.
• W2897026277 date "2018-10-01" @default.
• W2897026277 modified "2023-09-25" @default.
• W2897026277 title "Managers’ segment disclosure choices under IFRS 8: EU evidence" @default.
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• W2897026277 doi "https://doi.org/10.1016/j.accfor.2018.09.004" @default.
• W2897026277 hasPublicationYear "2018" @default.
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