Research Explorer

Project

Segment reporting under IAS/IFRS: investigation into the impact of a new rule and drivers in a European framework
Code
01D04507
Duration
01 October 2007 → 01 August 2008
Funding
Regional and community funding: Special Research Fund
Research disciplines
  • Social sciences
    • Applied economics
    • Business administration and accounting
    • Economic history
    • Macroeconomics and monetary economics
    • Microeconomics
    • Tourism
Keywords
segment reporting ED8 financial reporting accounting standards determinants financial disclosure
 
Project description

The aim of this doctoral dissertation is to analyse if the new rule has an impact on the behaviour of the European listed companies to give more and more quickly their segment information to investors. We also extend the models of Harris (1998) and Nichols & Street (2007) to investigate why companies prefer to disclose less information.