Browsing Accounting & Information Systems by Subject "IFRS-8"
Now showing items 1-3 of 3
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Enterprise resource planning enabling segmental information reporting practices of UK-FTSE 100
( Wiley , 2020 , Article)The ERP impact on management accounting practices has been widelyrecognised as having a knowledge gap in relation to how it may facilitateSegmental Information Reporting following the International FinancialReporting ... -
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 ...