PUBLICACIONES

Segment Disclosures under IFRS 8's Management Approach: Has Segment Reporting Improved?

ISI: Segment Disclosures under IFRS 8's Management Approach: Has Segment Reporting Improved?

PABLO FARÍAS N., RICARDO RODRÍGUEZ.

2015 - Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad - Vol. 44, Nº 2, Pp. 117 - 133

Abstract

This study examines how the IFRS 8 affected the segment disclosure practices of firms in Spain and what are the antecedents of the decision to provide additional information under IFRS 8, estimating a logit regression on a binary dependent variable measuring whether firms provided additional information under IFRS 8 or not with firms’ characteristics as independent variables. The results show that a significant number of firms continue to report segment information on basis inconsistent with their organizational structure and a large proportion of the firms provided little or no additional information under IFRS 8. Results also show that firm size is significantly related to the decision to provide additional information under IFRS 8

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