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- W3137827501 abstract "A controversial aspect of International Financial Reporting Standard (IFRS) 8 allows firms to define their segment profit (or loss) on a different basis than IFRS measurement and recognition principles, but whether these non-IFRS segment data are useful is in large part unexplored. We fill this gap by investigating the usefulness of non-IFRS segment data from the perspective of financial analysts. Using hand-collected segment data on a sample of European multi-segment firms, we find empirical evidence that non-IFRS segment data lead to less accurate analyst forecasts. Additionally, we find that non-IFRS segment data are associated with higher forecast dispersion, higher uncertainty in analysts’ forecasts, and a lower precision of analysts’ public information set. Collectively, our findings suggest that non-IFRS segment data impair analysts’ information environment, which casts doubt on their usefulness." @default.
- W3137827501 created "2021-03-29" @default.
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- W3137827501 date "2021-06-01" @default.
- W3137827501 modified "2023-09-24" @default.
- W3137827501 title "The usefulness of Non-IFRS segment data" @default.
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- W3137827501 doi "https://doi.org/10.1016/j.intaccaudtax.2021.100382" @default.
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