Artikel
The IFRS 8 segment reporting disclosure: Evidence on the Czech listed companies
The IFRS 8, the operating segments was converged of the IAS 14 and SFAS 131(US GAAP). It was issued in November 2006 and subsequently has been applied since 2009. The core of convergence is to reduce the differences between IAS 14 and SFAS 131. The IASB expected that a change would increase useful information for users and can be used as a single set of standard accounting for international trade. However, since the standard had been applied, it emerges advantages and disadvantages for users and entities on some issues. Particularly, internal management information issue that managers use as a compass to lead the company's strategies and it conceals behind the scenes conventionally. The paper investigates a quality of information disclosure in the Czech listed companies. The important pillar is to analyse the quality of information disclosure and the effect of applying the standard.
- Language
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Englisch
- Bibliographic citation
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Journal: European Financial and Accounting Journal ; ISSN: 1805-4846 ; Volume: 11 ; Year: 2016 ; Issue: 2 ; Pages: 5-20 ; Prague: University of Economics, Faculty of Finance and Accounting
- Classification
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Management
Accounting
- Subject
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Chief operating decision maker (CODM)
IFRS 8 Segment Reporting
- Event
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Geistige Schöpfung
- (who)
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Kopecká, Nattarinee
- Event
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Veröffentlichung
- (who)
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University of Economics, Faculty of Finance and Accounting
- (where)
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Prague
- (when)
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2016
- DOI
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doi:10.18267/j.efaj.154
- Handle
- Last update
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10.03.2025, 11:43 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Kopecká, Nattarinee
- University of Economics, Faculty of Finance and Accounting
Time of origin
- 2016
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Segment disclosure pratices and determinants: Evidence from Romanian listed companies
International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies
Disclosure Deregulation of Quarterly Reporting
Segment reporting under IFRS 8
Non-financial reporting and disclosure regulation
Segment reporting under IFRS 8 : reporting practice and economic consequences
Reporting by Non-Listed Companies on Corporate Social Responsibility
From disclosure overload to decision-useful information: Quality of disclosure in voluntary reporting
Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam
The ESG disclosure and the financial performance of Norwegian listed firms
Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
Intellectual capital disclosure of Hungarian and Czech listed firms
Segment disclosure pratices and determinants: Evidence from Romanian listed companies
International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies
Disclosure Deregulation of Quarterly Reporting
Segment reporting under IFRS 8
Non-financial reporting and disclosure regulation
Segment reporting under IFRS 8 : reporting practice and economic consequences
Reporting by Non-Listed Companies on Corporate Social Responsibility
From disclosure overload to decision-useful information: Quality of disclosure in voluntary reporting
Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam
The ESG disclosure and the financial performance of Norwegian listed firms