Browsing Accounting & Information Systems by Subject "FTSE-100"
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 ... -
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 ...