Browsing by Subject "Segmental reporting"
Now showing items 1-3 of 3
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Determinants of segmental disclosures: evidence from the emerging capital market of Jordan
( Inderscience , 2013 , Article)The primary objective of this paper is to examine the factors which affect the segmental disclosures (mandatory and voluntary) provided by Jordanian listed companies. In addition, the study documents evidence about the ... -
Quality and quantity of FTSE-100 segmental information reporting
( Emerald Group Publishing Ltd. , 2019 , Article)Purpose This study aims to explore the impact of international financial reporting standard no. 8 (IFRS 8) on segmental information reporting (SIR) after the post-implementation review (PIR) issued by international ... -
The extent of segmental reporting and its value relevance: cross-country evidence
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: The purpose of this paper is to examine the extent of segmental reporting disclosure and its value relevance to a sample of Qatari and Jordanian listed companies following the implementation review of the International ...