Code
01D04507
Duration
01 October 2007 → 01 August 2008
Funding
Regional and community funding: Special Research Fund
Promotor
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.