تصفح Accounting & Information Systems حسب الموضوع "segmental reporting"
السجلات المعروضة 1 -- 3 من 3
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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 impact of ERP utilisation experience and segmental reporting on corporate performance in the UK context
( Taylor and Francis Ltd. , 2019 , Article)By adopting the Decision-Usefulness theory, this study investigates separately and jointly the impact of utilising Enterprise Resources Planning system (ERPs) and the information disclosure of Segmental Reporting (SR), ...