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The Impact Of Ifrs 8 On Analysts Information Environment
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Book Synopsis The Impact of IFRS 8 on Analysts' Information Environment by : Ahmed Aboud
Download or read book The Impact of IFRS 8 on Analysts' Information Environment written by Ahmed Aboud and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: While the IASB had reduced the differences between SFAS & IFRS, in that IFRS 8 (Segment reporting) is a copy of the US SFAS 131, the quality of segment disclosure after IFRS 8 is under question. The European Parliament endorsed IFRS 8 after a great deal of scrutiny and much debate. Although the endorsement indicated approval of IFRS 8 by the European Union countries, the EU Parliament expressed reservations and regrets about the standard. It has been reported that IFRS 8 achieved the expected objectives, although financial statement users disputing the principle of the core standard. Therefore this paper responds to the call of IASB (2013) and examines the impact of IFRS8 adoption on analysts' information environment using a sample from EU countries for four successive years. The empirical evidence indicates that segment disclosure quality measured by the disaggregation of geographical information is positively associated with the accuracy of analysts forecast and also positively associated with the dispersion. It also supports the benefits of IFRS8 to the properties analyst earnings forecasts. We document increased forecast accuracy and agreement after the switch to IFRS8.Moreover, we find that the adoption of IFRS8 is associated with an increase in the information that has additional value to analyst forecasts while it decreases the irrelevant information.
Book Synopsis The Impact of IFRS on the Analysts' Information Environment by : Georgios Mylonas
Download or read book The Impact of IFRS on the Analysts' Information Environment written by Georgios Mylonas and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Martin Nienhaus Publisher :Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften ISBN 13 :9783653056532 Total Pages :0 pages Book Rating :4.0/5 (565 download)
Book Synopsis Segment Reporting Under IFRS 8 by : Martin Nienhaus
Download or read book Segment Reporting Under IFRS 8 written by Martin Nienhaus and published by Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study analyzes the impact of introducing IFRS 8 on segment reporting practice and its economic consequences. The results show that segment information based on the management approach is a useful decision, it mitigates information asymmetries, reduces the cost of capital and also affects the work of financial analysts.
Book Synopsis The Impact of IFRS 8 on Geographical Segment Information by : Edith Leung
Download or read book The Impact of IFRS 8 on Geographical Segment Information written by Edith Leung and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates how the introduction of IFRS 8 affects segment disclosures for a large sample of European firms. In contrast to prior research we focus on geographical segments. Similar to SFAS 131, IFRS 8 aims to improve segment disclosures by requiring a “management approach”, which introduces considerable reporting discretion. We compare a hand-collected sample of restated IFRS 8 segment disclosures with historical IAS 14R disclosures. We find that geographical segments are more disaggregated under IFRS 8, although the number of financial items per segment and the likelihood of reporting segmental earnings decline. More importantly, we document predictable heterogeneity in the disclosure quality of segment information. First, we find that firms reporting poorly under IAS 14 continue to do so under IFRS 8, suggesting more cross-sectional divergence under the latter standard. Second, our results show that the impact of IFRS 8 varies with corporate transparency. Finally, we fail to document any clear economic and informational effects post IFRS 8, even for firms that exhibit disclosure quality improvements. Overall, we provide comprehensive evidence on the effects of IFRS 8 on geographical segment information and show that prior reporting behavior is a useful indicator for the impact of a new standard.
Book Synopsis IFRS 8 Operating Segments by : International Accounting Standards Board
Download or read book IFRS 8 Operating Segments written by International Accounting Standards Board and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Martin Nienhaus Publisher :Münsteraner Schriften zur Internationalen Unternehmensrechnung ISBN 13 :9783631664582 Total Pages :0 pages Book Rating :4.6/5 (645 download)
Book Synopsis Segment Reporting Under IFRS 8 by : Martin Nienhaus
Download or read book Segment Reporting Under IFRS 8 written by Martin Nienhaus and published by Münsteraner Schriften zur Internationalen Unternehmensrechnung. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study analyzes the impact of introducing IFRS 8 on segment reporting practice and its economic consequences. The results show that segment information based on the management approach is a useful decision, it mitigates information asymmetries, reduces the cost of capital and also affects the work of financial analysts.
Book Synopsis Segment Reporting by : International Accounting Standards Committee
Download or read book Segment Reporting written by International Accounting Standards Committee and published by . This book was released on 1997 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Politics Or Accounting Principles by : Louise Crawford
Download or read book Politics Or Accounting Principles written by Louise Crawford and published by . This book was released on 2010 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Operating Segments by : Dr. Louise Crawford
Download or read book Operating Segments written by Dr. Louise Crawford and published by . This book was released on 2012 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Losing the Excess Baggage written by and published by . This book was released on 2011 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Applying IFRS Standards by : Ruth Picker
Download or read book Applying IFRS Standards written by Ruth Picker and published by John Wiley & Sons. This book was released on 2019-06-24 with total page 754 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding the main concepts of IFRS Standards The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.
Book Synopsis The Decision Usefulness Theory of Accounting by : George J. Staubus
Download or read book The Decision Usefulness Theory of Accounting written by George J. Staubus and published by Routledge. This book was released on 2013-02-01 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual framework.
Book Synopsis International Financial Reporting Standards Implementation by : Mohammad Nurunnabi
Download or read book International Financial Reporting Standards Implementation written by Mohammad Nurunnabi and published by Emerald Group Publishing. This book was released on 2021-08-23 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.
Book Synopsis Mandatory Adoption of IFRS in Latin America by : André Aroldo Freitas De Moura
Download or read book Mandatory Adoption of IFRS in Latin America written by André Aroldo Freitas De Moura and published by . This book was released on 2019 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: Exploiting the unique feature that Latin American countries have not undergone a significant change to the enforcement of accounting standards and investor protection mechanisms, we investigate whether mandatory adoption of IFRS and firm-level reporting incentives improve analysts' information environment in Latin American countries (Argentina, Brazil, Chile, Mexico and Peru), and whether the precision of public, private and consensus information improve after IFRS adoption. The results show that mandatory adoption of IFRS and firm-level reporting incentives improve analysts' information environment. Overall, we confirm the positive effects of IFRS adoption, because the precision of public and consensus information is enhanced.
Book Synopsis Financial Reporting and Disclosure Practices by : Peddina Mohana Rao
Download or read book Financial Reporting and Disclosure Practices written by Peddina Mohana Rao and published by Deep and Deep Publications. This book was released on 2000 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Improvements to IFRSs by : International Accounting Standards Board
Download or read book Improvements to IFRSs written by International Accounting Standards Board and published by . This book was released on 2010 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Impact of IFRS 8 on Segmental Reporting by Jordanian Listed Companies by : Ghassan H. Mardini
Download or read book The Impact of IFRS 8 on Segmental Reporting by Jordanian Listed Companies written by Ghassan H. Mardini and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
