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AuthorElsalem, Bilal A.
Available date2022-11-09T08:13:58Z
Publication Date2022-01-27
Publication NameInternational Journal of Accounting and Finance
Identifierhttp://dx.doi.org/10.1504/IJAF.2021.10044668
ISSN1752-8224
URIhttp://hdl.handle.net/10576/35977
AbstractThe 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 regression and other relevant methods is adopted in this research. The overall results of the study suggest that IFRS-8's management outlook has enhanced the effectiveness of financial reporting and thereby improved REM practices by providing internal users (i.e., managers) with segmental information which is perceived to be reliable. In accordance with the research findings, standard setters with some insight tend to determine how capital markets see the information provided under new accounting standards such as IFRS-8 in developed countries; thereby ensuring long-term sustainability in a modern, sophisticated financial world. The novel conclusion reached in this study is that a strong, direct link exists between the smooth execution of IFRS-8 SR and practices of REM in real-world business and financial scenarios.
Languageen
PublisherInderscience Publishers
SubjectIFRS-8
IASB
real earnings management
REM
segmental reporting
FTSE-100
UK
TitleThe Impact of Segmental Reporting Practices on Real Earnings Management: Empirical Evidence from the UK’s Non-Financial FTSE-100 Firms
TypeArticle
Pagination40 - 63
Issue Number1
Volume Number11
ESSN1752-8232
dc.accessType Abstract Only


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