تصفح حسب الموضوع "IASB"
السجلات المعروضة 1 -- 4 من 4
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A longitudinal investigation of IFRS-8 implementation: evidence from Qatar
( Inderscience Publishers , 2023 , Article)The main objective of the current study is to investigate the segmental information reporting (SIR) of Qatari listed firms covering the period from 2009 to 2018. The sample comprises all companies listed on the Qatar Stock ... -
The Impact of Segmental Reporting Practices on Real Earnings Management: Empirical Evidence from the UK’s Non-Financial FTSE-100 Firms
( Inderscience Publishers , 2022 , Article)The objective of the current study is to examine the association between real earnings management (REM) strategies and segmental reporting (SR) practices of IFRS-8. A quantitative research methodology based on panel data ... -
A longitudinal investigation of IFRS-8 implementation: evidence from Qatar
(2023 , Article)The main objective of the current study is to investigate the segmental information reporting (SIR) of Qatari listed firms covering the period from 2009 to 2018. The sample comprises all companies listed on the Qatar Stock ... -
The adoption of IFRS 8: The case of Qatari listed companies
( Inderscience Publishers , 2016 , Article)The objective of this paper is compare the segmental information disclosures of Qatar companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. This study found that the segmental disclosures under IFRS 8 ...
