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AuthorMardini G.H.
AuthorTahat Y.A.
AuthorPower D.M.
Available date2019-10-06T09:38:34Z
Publication Date2018
Publication NameJournal of Accounting in Emerging Economies
ResourceScopus
ISSN2042-1168
URIhttp://dx.doi.org/10.1108/JAEE-05-2017-0061
URIhttp://hdl.handle.net/10576/12075
AbstractPurpose: The purpose of this paper is to examine the extent of segmental reporting disclosure and its value relevance to a sample of Qatari and Jordanian listed companies following the implementation review of the International Financial Reporting Standard (IFRS) 8. This was the first standard to be subjected to a post-implementation review. Annual reports are initially analyzed to investigate the level of segmental information that was published by companies in these two countries. Design/methodology/approach: Using the Ohlson (1995) model, the study employs regression analysis to test the hypotheses relating to the value relevance of the segmental disclosures uncovered. In addition, one-way ANOVA and Kruskal-Wallis tests are used to investigate any variation in segmental reporting among sectors. Findings: The findings indicate that the amount of segmental information disclosed by the sample firms differs across sectors. Moreover, the segmental information provided (including the number of segments and the amounts of disclosure) is value relevant and can explain the variations in firms share prices. Practical implications: The results of the current investigation have implications for policy makers, including the International Accounting Standards Board, as well as for accounting regulators in Jordan and Qatar. They suggest that the segmental disclosures supplied under IFRS 8 are value relevant for equity prices in a developing country context. Compliance with IFRS 8 should thus be monitored to ensure that all firms provide the segmental disclosures that they are meant to supply under the terms of the standard. Originality/value: This paper is one of the few to provide empirical evidence on the role of segmental reporting following the post-implementation review that was conducted for IFRS 8. 2018, Emerald Publishing Limited.
Languageen
PublisherEmerald Group Publishing Ltd.
SubjectCross-country
Emerging economies
IFRS 8
Segmental reporting
Segments
Value relevance
TitleThe extent of segmental reporting and its value relevance: cross-country evidence
TypeArticle
Pagination279-299
Issue Number2
Volume Number8
dc.accessType Abstract Only


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