From IAS 14 to IFRS 8: the role of proprietary and agency costs in shaping financial reporting-Reference-Cited by-同舟云学术

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From IAS 14 to IFRS 8: the role of proprietary and agency costs in shaping financial reporting

Published:2024-04-08 Issue: Volume: Page:1-24
ISSN:0210-2412
Container-title:Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad
language:en
Short-container-title:Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad

Author:

Gisbert Ana¹,Navallas Begoña¹,Romero Domi¹

Affiliation:

1. Faculty of Economics, Accounting Department, Universidad Autónoma de Madrid

Funder

We acknowledge financial contribution from Catedra UAM-Auditores Madrid and the Madrid Government (within the framework of the multi-year agreement with the Universidad Autónoma de Madrid on Line 3:

Excellence for University Staff - PRICIT)

Publisher

Informa UK Limited

Link

https://www.tandfonline.com/doi/pdf/10.1080/02102412.2024.2329502

Reference60 articles.

1. Managers’ segment disclosure choices under IFRS 8: EU evidence

2. Segment Reporting: Is IFRS 8 Really Better?

3. Allison P. D. (2006). Fixed effects regression methods in SAS. SAS techical papers 184-31. Available at: http://www2.sas.com/proceedings/sugi31/184-31.pdf

4. Do independent directors cause improvements in firm transparency?

5. Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors

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