University of Twente Student Theses
The post adoption impact of IFRS 8 on segment disclosure quality : evidence from European and Australian listed firms
Steman, Jelle (2016) The post adoption impact of IFRS 8 on segment disclosure quality : evidence from European and Australian listed firms.
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| Abstract: | Over the past decade segment disclosure quality has changed for most listed European firms. The IASB issued IFRS 8 in November 2006 to replace IAS 14R. In 2009 IFRS 8 became mandatory, changing the regulations for segment disclosure. This study is looking into the post adoption impact of IFRS 8 on segment reporting quality by comparing the latest IAS 14R data with 2014 data. The sample comprised 402 firms, 804 firm year observations, from the Benelux, Scandinavia and Australia. The sample included firms that reported geographical segments as well as business segments. In line with prior literature, segment reporting quality is measured with segment income reported, number of segment items, number of segments and the fineness of segment disaggregation. Univariate analysis of the four different segment reporting qualities shows that for the European firms only the number of items disclosed under geographical segments decreased and the fineness of segment disaggregation under business segments increased. The Australian firms declined the disclosure of segment income and number of items. Regression analysis shows no clear overall post-adoption impact of IFRS 8 on the four segment reporting quality variables. I find four different effects in specific settings, under different types of segments and for different segment reporting qualities. |
| Item Type: | Essay (Master) |
| Faculty: | BMS: Behavioural, Management and Social Sciences |
| Subject: | 83 economics, 85 business administration, organizational science |
| Programme: | Business Administration MSc (60644) |
| Link to this item: | https://purl.utwente.nl/essays/70724 |
| Export this item as: | BibTeX EndNote HTML Citation Reference Manager |
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