This paper evaluates the impact of adopting the management approach for segment
reporting. We review studies of the effect of the application of SFAS 131 and IFRS 8 on the …

This paper uses bibliographic mapping techniques to map the research conversation in four
Pacific Basin accounting journals listed on the Social Sciences Citation Index (Abacus …

Accounting standard setters have increasingly attempted to align external segment reporting
disclosures to a firm's internal reporting structure. We study how this move to the …

We analyze the impact of IFRS 8 on the usefulness of segment reports from an investor's
perspective. The analysis comprises three steps. First, we compare the value relevance of …

Accounting for extractive industries has historically been practiced by one of a number of
methods: successful efforts, full costing, area of interest, appropriation and reserve …

Segment-reporting standards are an important element of financial reporting for public
companies and require that a company's segment disclosures be consistent with that of …

Purpose–The purpose of this paper is to assess the changes in segment reporting practices
of German listed firms under the new segment reporting standard IFRS 8 …

This paper examines the relative costs and benefits of International Financial Reporting
Standards (IFRS) adoption in the European Union by testing the ability of earnings …

The objective of this paper is to examine the value relevance of accounting information for
the banks listed in the Dubai Financial Market (DFM) for the period 2008-2013. Empirical …

This study provides unique insights into the disclosure practices of large Malaysian publicly
listed companies. Using an expanded compliant/non‐compliant data classification scheme …