Project

Segment reporting under IAS/IFRS: investigation into the impact of a new rule and drivers in a European framework

Code
01D04507
Looptijd
01-10-2007 → 01-08-2008
Financiering
Regional and community funding: Special Research Fund
Onderzoeksdisciplines
  • Social sciences
    • Applied economics
    • Business administration and accounting
    • Economic history
    • Macroeconomics and monetary economics
    • Microeconomics
    • Tourism
Trefwoorden
segment information rapporteringsstandaard financiële rapportering determinanten EED8
 
Projectomschrijving

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.