An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies

Nichols, Nancy; Street, Donna L.; Cereola, Sandra J.

doi:10.1016/j.intaccaudtax.2012.07.001

Cited by 88 publications

(184 citation statements)

References 12 publications

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“…Crawford, Extance and Helliar (2012) analyse the segment information reported by 151 British firms before and after adopting IFRS 8. Their findings are similar to those of Nichols et al (2012): the number of segments reported rose slightly, but the number of items reported per segment dropped. Two studies carried out in Australia obtained findings that differed somewhat from these.…”

Section: Introduction Of a New Standard And Segment Information Reportedsupporting

confidence: 76%

“…He concludes that compliance is low for Italian firms. Nichols et al (2012) do not analyse the extent to which European multinationals comply with the IFRS standard, but their study provides data on the frequency of reporting for the different items required by IFRS 8.…”

Section: Conformity Of the Information Reported With The Ifrs Standardmentioning

confidence: 99%

“…An LOB segmentation was chosen by 75% 6 of companies in the Nichols et al ( 2012 ) sample and 66% of those in the KPMG study ( 2010 ). In our sample of intermediate-size companies, the French companies differed slightly from the others in that they used an LOB segmentation less frequently (64%) 7 while in the Nichols et al ( 2012 ) sample German companies differed most from the others (87% of the 30 German companies chose this type of segmentation). 3 Reports by financial analysts will be used in future research 4 All annual reports with a closing date in 2010 are considered as 2010 annual reports.…”

Section: Type Of Segmentationmentioning

confidence: 99%

“…Nichols, Street and Cereola (2012 ) studied the impact of the adoption of IFRS 8 on the segment information reported by 335 large European multinationals. 1 For the majority of firms, they observe that while the number of segments had not changed with the shift to IFRS 8, the number of segment items reported dropped significantly.…”

Section: Introduction Of a New Standard And Segment Information Reportedmentioning

confidence: 99%

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Segment Information: What Do European Small and Mid-Caps Disclose?

Demerens¹,

Delvaille²,

Manh³

et al. 2017

IBR

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The adoption of the IFRS 8 accounting standard symbolises the IASB's dual commitment: an effort toward convergence and harmonisation with the American standard, but also an effort to optimise the standardisation process through an unprecedented study: a post-implementation review. Many studies have laid the groundwork for an implementation review of the standard, mostly focusing on large firms. However, intermediate-size companies -which are much more numerous -are also faced with the application of IFRS standards. In this context, our study aims to analyse the implementation of IFRS 8 by a sample of intermediate-size European listed companies. Our research questions mainly focus on issues of compliance with the standard and the comparability of segment information reported by intermediate-size European companies. Our findings reveal a lower level of compliance than that observed in previous studies on samples of multinationals. The intermediate-size European companies in our sample use fewer segments and provide less information per segment, without however neglecting voluntary disclosures. Some significant differences emerge between companies depending on their country of domicile and their economic sector.

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Section: Introduction Of a New Standard And Segment Information Reportedsupporting

confidence: 76%

Section: Conformity Of the Information Reported With The Ifrs Standardmentioning

confidence: 99%

Section: Type Of Segmentationmentioning

confidence: 99%

Section: Introduction Of a New Standard And Segment Information Reportedmentioning

confidence: 99%

See 2 more Smart Citations

Segment Information: What Do European Small and Mid-Caps Disclose?

Demerens¹,

Delvaille²,

Manh³

et al. 2017

IBR

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“…Adicionando-se a estes aspectos, observam-se, no contexto internacional, pesquisas desenvolvidas sobre realidades do disclosure das empresas que cotizam nas bolsas de valores de países específicos (MARDINI et al, 2012;NICHOLS et al, 2012;KANG;GRAY, 2013 Dessa forma, se faz necessário um alto nível de disclosure e fidedignidade dessas informações para que seja atingido o principal objetivo da norma, que é levar as mesmas informações gerencias para os diversos stakeholders, possibilitando uma análise mais estratégica da realidade econômica da companhia. Destaca-se que a instituição do IFRS 8 (CPC 22) despertou interesse no meio acadêmico, levando ao desenvolvimento de diversificadas investigações de âmbito nacional e internacional.…”

Section: Introductionunclassified

INFORMAÇÕES POR SEGMENTO: ASPECTOS INFORMATIVOS E GERENCIAIS NAS ENTIDADES DO SETOR DE CONSTRUÇÃO CIVIL LISTADAS NA BM&FBOVESPA

Almeida¹,

Silva²,

Alves³

et al. 2015

Qualitas

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73Qualitas Revista Eletrônica v.16, n.2, jul./set.2015 ISSN 1677 4280 RESUMOO objetivo geral desta pesquisa foi identificar o nível de divulgação da informação por segmento das empresas do setor de construção civil averiguando a relação que se estabelece entre o nível de divulgação e o tamanho destas empresas e os aspectos gerenciais destas informações. Quanto aos aspectos metodológicos caracteriza-se como um trabalho descritivo, quali-quantitativo, utilizando as pesquisas bibliográfica e documental como procedimentos técnicos. A amostra da pesquisa é constituída pelas empresas enquadradas no setor de construção civil listadas na BM&FBovespa. Os principais resultados mostraram que o nível de adequação das empresas é influenciado pelo tamanho do ativo da companhia, ou seja, quanto maior o ativo maior o nível de adequação das entidades ao pronunciamento técnico CPC 22. Entretanto, observou-se o baixo nível de adequação de todas as empresas às exigências do normativo. As informações exigidas pelo CPC 22 e divulgadas pelas empresas possuem poder informativo para os diversos stakeholders e principalmente para os investidores. A partir da análise dessa informação segmentada, os usuários têm uma melhor visão sobre a diversificação dos negócios da companhia, o desempenho de cada segmento e sua contribuição para o resultado total da entidade além de fornecer informações que possibilitam uma análise da gestão dos segmentos e da visão estratégica adotada pelos gerentes. Palavras-chave:Informação por segmento. Disclosure. Empresas de construção civil. ABSTRACTThe goal of this study was to indentify the level of disclosure by segment of the civil construction companies and to verify the management aspects of these informations. For methodological aspects, this paper characterizes for being descriptive, qualiquantitative, using bibliographic and documental research as technical procedure. The research sampling consists of the companies that work in the sector of civil constrution listed by BM&F Bovespa in 2013. The main results showed that the respectability level of the companies is influenced by the magnitude of the company earnings, therefore, the bigger the earnings, bigger the respectability level of the corporations to CPC 22. However, it was noticed a low level of respectability from all the companies to the regulation's requirement. The mandatory informations by CPC 22 and disclosed by the companies have informative power to the several stakeholders and mainly to the investors. Considering the analysis of this segmented information, the users have a better perception about the diversity of the companies business, the development of each segment and its contribution to the final result of the corporation, besides providing informations that make possible a management analysis of the segments and a clever approach by the managers.

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International Business

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2012

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An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies

Cited by 88 publications

References 12 publications

Segment Information: What Do European Small and Mid-Caps Disclose?

Segment Information: What Do European Small and Mid-Caps Disclose?

INFORMAÇÕES POR SEGMENTO: ASPECTOS INFORMATIVOS E GERENCIAIS NAS ENTIDADES DO SETOR DE CONSTRUÇÃO CIVIL LISTADAS NA BM&FBOVESPA

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