Artikel
Segment disclosure pratices and determinants: Evidence from Romanian listed companies
This paper aims to be a theoretical but also an empirical study regarding the way listed companies in Romania comply with the requirements of IFRS 8 'Operating Segments', assessing which is the information companies usually disclose about their operating segments. The second part of the study is dedicated to studying the factors which determine companies to disclose high quality segment information, particular attention is being paid to assessing to what extent does an independently structured board influence the quality of segment reporting or if there are more powerful internal factors that influence the way companies implement this reporting standard.
- Language
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Englisch
- Bibliographic citation
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Journal: The International Journal of Management Science and Information Technology (IJMSIT) ; ISSN: 1923-0273 ; Year: 2016 ; Issue: 20 ; Pages: 40-51 ; Toronto: NAISIT Publishers
- Classification
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Management
- Subject
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Boards' independence
institutional investors
Romanian listed companies
Segment reporting
- Event
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Geistige Schöpfung
- (who)
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Mateescu, Ruxandra-Adriana
- Event
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Veröffentlichung
- (who)
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NAISIT Publishers
- (where)
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Toronto
- (when)
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2016
- Handle
- Last update
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10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the 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
- Mateescu, Ruxandra-Adriana
- NAISIT Publishers
Time of origin
- 2016
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