Segment disclosures under IFRS 8’s management approachhas segment reporting improved?

Referencias bibliográficas

• Ahadiat, N. (1993). Geographic segment disclosure and the predictive ability of the earnings data. Journal of International Business Studies, 24(2), 357–371. doi:10.1057/palgrave.jibs.8490236
• Balakrishnan, R., Harris, T., & Sen, P. (1990). The predictive ability of geographic segment disclosures. Journal of Accounting Research, 28(2), 305–325. doi:10.2307/2491152
• Baldwin, B. A. (1984). Segment earnings disclosure and the ability of security analysts to forecast earnings per share. Accounting Review, 59(3), 376–389.
• Behn, B., Nichols, N., & Street, D. (2002). The predictive ability of geographic segment disclosures by U.S. companies: SFAS No. 131 vs. SFAS No. 14. Journal of International Accounting Research, 1, 31–44. doi:10.2308/jiar.2002.1.1.31
• Bens, D., Berger, P. G., & Monahan, S. (2011). Discretionary disclosure in financial reporting: An examination comparing internal firm data to externally reported segment data. TheAccounting Review, 86(2), 417–449. doi:10.2308/accr.00000019
• Boatsman, J. R., Behn, B. K., & Patz, D. H. (1993). A test of the use of geographical segment disclosures. Journal of Accounting Research, 31, 46–74. doi:10.2307/2491163
• Botosan, C., McMahon, S., & Stanford, M. (2011). Representationally faithful disclosures, organizational design and managements’ segment reporting decisions (Working paper). University of Utah.
• Cabedo, J. D., & Tirado, J. M. (2002). La información segmentada en España: Factores determinantes de su publicación. Revista Valenciana De Economía Y Hacienda, 5, 107–125.
• Cairns, D. (1999). Degrees of compliance. Accountancy: International Edition, 124(1273), 114–118.
• Collins, D. (1976). Predicting earnings with sub-entity data: Some further evidence. Journal of Accounting Research, 14(1), 163–177. doi:10.2307/2490463
• DeAngelo, L. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. doi:10.1016/0165-4101(81)90002-1
• Dennis, D. (2009). Operating segments through management’s eyes. Accountancy Ireland, 41(1), 7–11.
• Entwistle, G., Feltham, G., & Mbagwu, C. (2006). Misleading disclosure of pro forma earnings: An empirical examination. Journal of Business Ethics, 69(4), 355–372. doi:10.1007/s10551-006-9095-4
• Epstein, B. J., & Jermakowicz, E. K. (2009). IFRS converges to U.S. GAAP on segment reporting. Journal of Accountancy, 207(4), 50.
• Farías, P. (2014). Business group characteristics and firm operating performance: Evidence from Chile. Academia Revista Latinoamericana de Administración, 27(2), 226–235. doi:10.1108/ARLA-08-2013-0115
• Gisbert, A., Navallas, B., & Romero, D. (2014). Proprietary costs, governance and the segment disclosure decision. Journal of Management and Governance, 18(3), 733–763. doi:10.1007/s10997-012-9243-4
• González, M., & Farías, P. (2009). Desempeño operacional posterior a la oferta pública inicial de acciones de las empresas chilenas. Trimestre Económico, 76(3), 751–773.
• Harris, M. (1998). The association between competition and managers’ business segment reporting choices. Journal of Accounting Research, 36(1), 111–128.
• Herrmann, D., & Thomas, W. (1996). Segment reporting in the European Union: Analyzing the effects of country, size, industry and exchange listing. Journal of International Accounting, Auditing and Taxation, 5(1), 1–20. doi:10.1016/S1061-9518(96)90012-9
• Herrmann, D., & Thomas, W. (2000). An analysis of segment disclosures under SFAS No. 131 and SFAS No. 14. Accounting Horizons, 14(3), 287–302. doi:10.2308/acch.2000.14.3.287
• Hope, O. K., Kang, T., Thomas, W., & Vasvari, F. (2009). The effects of SFAS 131 geographic segment disclosures by US multinational companies on the valuation of foreign earnings. Journal of International Business Studies, 40, 421–443. doi:10.1057/jibs.2008.72
• Inchausti, B. (1997). The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. European Accounting Review, 6(1), 45–68. doi:10.1080/096381897336863
• Kang, H., & Gray, S. (2013). Segment reporting practices in Australia: Has IFRS 8 made a difference? Australian Accounting Review, 23(3), 232–243.
• Kelly, G. J. (1994). Unregulated segment reporting: Australian evidence. TheBritish Accounting Review, 26, 217–234. doi:10.1006/bare.1994.1015
• Krippendorff, K. (2004). Content analysis: An introduction to its methodology (2nd ed.). Thousand Oaks, CA: Sage.
• Mande, V., & Ortman, R. (2002). Are recent segment disclosures of Japanese firms useful? Views of Japanese financial analysts. The International Journal of Accounting, 37, 27–46. doi:10.1016/S0020-7063(02)00143-7
• McKinney, J., Emerson, T., & Neubert, M. (2010). The effects of ethical codes on ethical perceptions of actions toward stakeholders. Journal of Business Ethics, 97(4), 505–516. doi:10.1007/s10551-010-0521-2
• Meek, G. K., & Gray, S. J. (1989). Globalization of stock markets and foreign listing requirements: Voluntary disclosures by continental European multinationals on the London Stock Exchange. Journal of International Business Studies, 20(2), 315–336. doi:10.1057/palgrave.jibs.8490854
• Meek, G. K., Roberts, C. B., & Gray, S. J. (1995). Factors influencing voluntary annual report disclosures by US, UK, and continental European multinational corporations. Journal of International Business Studies, 26(3), 555–572. doi:10.1057/palgrave.jibs.8490186
• Meek, G. K., & Saudagaran, S. M. (1990). A survey of research on financial reporting in a transnational context. Journal of Accounting Literature, 9, 145–182.
• Nagarajan, N., & Sridhar, S. (1996). Corporate responses to segment disclosure requirements. Journal of Accounting and Economics, 21(2), 253–275. doi:10.1016/0165-4101(95)00419-X
• Nichols, N., & Street, D. (2007). The relationship between competition and business segment reporting decisions under the management approach of IAS 14 revised. Journal of International Accounting, Auditing and Taxation, 16, 51–68. doi:10.1016/j.intaccaudtax.2007.01.002
• Nichols, N., Street, D., & Cereola, S. (2012). An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies. Journal of International Accounting, Auditing and Taxation, 21(2), 79–105. doi:10.1016/j.intaccaudtax.2012.07.001
• Pacter, P. (1994). Reporting financial information by segment: A background issues. Paper prepared for the IASC Steering Committee on Segment Reporting, IASC, London.
• Pardal, P. N., & Morais, A. I. (2011, September). Segment reporting under IFRS 8. Evidence from Spanish listed firms. Paper presented at XVI Congreso Aeca “Nuevo modelo económico: Empresa, Mercados y Culturas”, Granada.
• Penman, S. (1996). The articulation of price-earnings ratios and market-to-book ratios and the evaluation of growth. Journal of Accounting Research, 34(2), 235–259. doi:10.2307/2491501
• Prather-Kinsey, J., & Meek, G. (2004). The effect of revised IAS 14 on segment reporting by IAS companies. European Accounting Review, 13(2), 213–234. doi:10.1080/0963818032000138206
• Prather-Stewart, J. (1995). The information content of geographic segment disclosure. Advances in International Accounting, 8, 31–44.
• Prencipe, A. (2004). Proprietary costs and determinants of voluntary segment disclosure: Evidence from Italian listed companies. European Accounting Review, 13(2), 319–340. doi:10.1080/0963818042000204742
• Sanders, J., Alexander, S., & Clark, S. (1999). New segment reporting. Is it working? Strategic Finance, 81(6), 35–38.
• Street, D., Nichols, N., & Gray, S. (2000). Segment disclosures under SFAS No 131: Has business segment reporting improved? Accounting Horizons, 14(3), 259–285. doi:10.2308/acch.2000.14.3.259
• Street, D. L., & Gray, S. J. (2001). Observance of international accounting standards: Factors explaining non-compliance. (ACCA Research Report No. 74). London: Association of Chartered Certified Accountants.
• Talha, M., & Salim, A. (2009). What prompts firms to choose between business and geographic segments as a primary segment? Managerial Auditing Journal, 25(1), 17–31. doi:10.1108/02686901011007289
• Veron, N. (2007). EU adoption of the IFRS 8 standard on operating segments: Note for the ECON committee of the European parliament (Bruegel Policy Contribution).