Segment reporting under IFRS 8: reporting practice and economic consequences
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt am Main
PL Acad. Research
2015
|
| Schriftenreihe: | Münsteraner Schriften zur Internationalen Unternehmensrechnung
13 |
| Schlagworte: | |
| Online-Zugang: | Inhaltstext Inhaltsverzeichnis |
| Beschreibung: | XXIII, 248 S. |
| ISBN: | 3631664583 9783631664582 |
Internformat
MARC
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Datensatz im Suchindex
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| adam_text |
CONTENTS XI
CONTENTS
LIST OF FIGURES .XV
LIST OF TABLES XVI
LIST OF ABBREVIATIONS XIX
LIST OF SYMBOLS XXIII
1 INTRODUCTION 1
1.1 RESEARCH QUESTIONS AND
OBJECTIVES 1
1.2 OUTLINE OF THE STUDY. 7
1.3 SCIENTIFIC POSITIONING 9
2 CONCEPTUAL BASIS 11
2.1 SEGMENT REPORTING IN FINANCIAL ACCOUNTING 11
2.1.1 OBJECTIVES AND USERS OF SEGMENT REPORTING 11
2.1.2 BENEFITS AND COSTS
OF SEGMENT REPORTING 12
2.1.3 FUNDAMENTAL CONCEPTS AND CHARACTERISTICS OF SEGMENT REPORTING 16
2.1.3.1 FUNDAMENTAL CONCEPTS 16
2.1.3.1.1 MANAGEMENT APPROACH 17
2.1.3.1.2 RISK-AND-REWARD APPROACH 18
2.1.3.2 DEFINITION OF SEGMENTS 19
2.1.3.3 MEASUREMENT 21
2.1.3.4 DISCLOSURES 23
2.2 SEGMENT REPORTING REQUIREMENTS 24
2.2.1 HISTORICAL DEVELOPMENT 24
2.2.2 CORE PRINCIPLE AND SCOPE 29
2.2.2.1 IFRS8 29
2.2.2.2 IAS14R 29
2.2.3 DEFINITION OF SEGMENTS 30
2.2.3.1 IFRS8 30
2.2.3.2 IAS14R 33
2.2.4 MEASUREMENT 35
2.2.4.1 IFRS8 35
2.2.4.2 IAS14R 35
HTTP://D-NB.INFO/1074300939
XII CONTENTS
2.2.5 DISCLOSURES 36
2.2.5.1 IFRS 8 36
2.2.5.2 IAS14R 37
2.2.6 REMAINING DIFFERENCES TO SFAS NO. 131 38
2.2.7 SUMMARY 39
3 STATE OF RESEARCH 41
3.1 DESCRIPTIVE STUDIES 41
3.1.1 STUDIES ON THE INTRODUCTION OF SFAS NO.
131 41
3.1.2 STUDIES ON THE INTRODUCTION OF IFRS
8 43
3.2 ECONOMIC CONSEQUENCES
STUDIES 47
3.2.1 STUDIES ON THE IMPACT OF SFAS NO. 131 47
3.2.2 STUDIES ON THE IMPACT OF IFRS 8 53
3.3 SUMMARY AND RESEARCH GAP 54
4 THEORY AND HYPOTHESES DEVELOPMENT 57
4.1 THEORETICAL FOUNDATION 57
4.1.1 FUNDAMENTAL THEORIES 57
4.1.1.1 PRINCIPAL AGENT THEORY 57
4.1.1.2 EFFICIENT MARKET HYPOTHESIS 59
4.1.2 THEORETICAL ASSESSMENT OF THE IMPACT OF THE MANAGEMENT
APPROACH ON THE QUALITY OF SEGMENT DISCLOSURES 61
4.1.2.1 RELEVANCE 61
4.1.2.2 FAITHFUL REPRESENTATION 62
4.1.2.3 ENHANCING QUALITATIVE CHARACTERISTICS 63
4.1.3 THEORETICAL FRAMEWORK OF THE CAPITAL MARKET PERSPECTIVES 64
4.1.3.1 DISCLOSURE AND INFORMATION ASYMMETRIES 64
4.1.3.2 DISCLOSURE AND COST OF CAPITAL 66
4.1.3.3 DISCLOSURE AND FINANCIAL ANALYSTS' INFORMATION ENVIRONMENT 68
4.1.4 SUMMARY 71
4.2 HYPOTHESES DEVELOPMENT 72
4.2.1 CHANGES IN SEGMENT REPORTING PRACTICES 72
4.2.2 ECONOMIC CONSEQUENCES 74
CONTENTS XIII
5 ANALYSIS OF SEGMENT REPORTING PRACTICE 76
5.1 METHODOLOGICAL APPROACH 76
5.1.1 CONTENT ANALYSIS 76
5.1.1.1 DEVELOPMENT OF THE CATALOGUE 76
5.1.1.2 DATA COLLECTION PROCESS 78
5.1.2 SAMPLE SELECTION AND DISTRIBUTION 78
5.2 RESULTS 83
5.2.1 GENERAL INFORMATION 83
5.2.2 SEGMENTATION 89
5.2.3 MEASUREMENT 99
5.2.4 DISCLOSURES 101
5.2.5 RECONCILIATION 112
5.3 DISCUSSION 117
6 ANALYSIS OF ECONOMIC CONSEQUENCES 121
6.1 METHODOLOGICAL APPROACH 121
6.1.1 PRELIMINARY CONSIDERATIONS 121
6.1.2 RESEARCH DESIGN 122
6.1.3 VARIABLES FOR THE REGRESSION ANALYSES 127
6.1.3.1 INFORMATION ASYMMETRY 127
6.1.3.2 COST OF CAPITAL 129
6.1.3.3 FINANCIAL ANALYSTS' INFORMATION ENVIRONMENT 134
6.1.4 CLASSIFICATION OF THE TREATMENT AND THE CONTROL GROUP 137
6.1.5 SAMPLE SELECTION ADJUSTMENTS 140
6.2 INFORMATION ASYMMETRY 141
6.2.1 UNIVARIATE AND BIVARIATE ANALYSES 142
6.2.2 REGRESSION ANALYSIS 148
6.2.3 FURTHER ROBUSTNESS TESTS 156
6.3 COST OF CAPITAL 161
6.3.1 UNIVARIATE AND BIVARIATE ANALYSES 161
6.3.2 REGRESSION ANALYSIS 171
6.3.3 FURTHER ROBUSTNESS TESTS 180
6.4 FINANCIAL ANALYSTS' INFORMATION ENVIRONMENT 184
XIV CONTENTS
6.4.1 UNIVARIATE ANALYSIS AND BIVARIATE
ANALYSIS 184
6.4.2 FURTHER ROBUSTNESS TESTS 195
6.5 DISCUSSION 198
7 CONCLUSIONS 201
7.1 MAIN FINDINGS AND IMPLICATIONS 201
7.2 LIMITATIONS AND OUDOOK 205
APPENDIX 209
BIBLIOGRAPHY. 227 |
| any_adam_object | 1 |
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| dewey-ones | 657 - Accounting 650 - Management and auxiliary services |
| dewey-raw | 657.3 650 |
| dewey-search | 657.3 650 |
| dewey-sort | 3657.3 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
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| spelling | Nienhaus, Martin 1986- Verfasser (DE-588)1076641512 aut Segment reporting under IFRS 8 reporting practice and economic consequences Martin Nienhaus Frankfurt am Main PL Acad. Research 2015 XXIII, 248 S. txt rdacontent n rdamedia nc rdacarrier Münsteraner Schriften zur Internationalen Unternehmensrechnung 13 Zugl.: Münster (Westfalen), Univ.,, Diss., 2015 International Financial Reporting Standard 8 (DE-588)1033417912 gnd rswk-swf Segment-Bilanz (DE-588)4369028-2 gnd rswk-swf KJMV1 information through the management's eyes Management Approach reporting practice (DE-588)4113937-9 Hochschulschrift gnd-content International Financial Reporting Standard 8 (DE-588)1033417912 u Segment-Bilanz (DE-588)4369028-2 s DE-604 Erscheint auch als Online-Ausgabe 978-3-653-05653-2 Münsteraner Schriften zur Internationalen Unternehmensrechnung 13 (DE-604)BV035947159 13 X:MVB text/html http://deposit.dnb.de/cgi-bin/dokserv?id=5328065&prov=M&dok_var=1&dok_ext=htm Inhaltstext DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028348750&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Nienhaus, Martin 1986- Segment reporting under IFRS 8 reporting practice and economic consequences Münsteraner Schriften zur Internationalen Unternehmensrechnung International Financial Reporting Standard 8 (DE-588)1033417912 gnd Segment-Bilanz (DE-588)4369028-2 gnd |
| subject_GND | (DE-588)1033417912 (DE-588)4369028-2 (DE-588)4113937-9 |
| title | Segment reporting under IFRS 8 reporting practice and economic consequences |
| title_auth | Segment reporting under IFRS 8 reporting practice and economic consequences |
| title_exact_search | Segment reporting under IFRS 8 reporting practice and economic consequences |
| title_full | Segment reporting under IFRS 8 reporting practice and economic consequences Martin Nienhaus |
| title_fullStr | Segment reporting under IFRS 8 reporting practice and economic consequences Martin Nienhaus |
| title_full_unstemmed | Segment reporting under IFRS 8 reporting practice and economic consequences Martin Nienhaus |
| title_short | Segment reporting under IFRS 8 |
| title_sort | segment reporting under ifrs 8 reporting practice and economic consequences |
| title_sub | reporting practice and economic consequences |
| topic | International Financial Reporting Standard 8 (DE-588)1033417912 gnd Segment-Bilanz (DE-588)4369028-2 gnd |
| topic_facet | International Financial Reporting Standard 8 Segment-Bilanz Hochschulschrift |
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