“…In summary, with the introduction of IFRS 8, the entities started to disclose more segments, but less information items by segment (Aleksanyan and Danbolt, 2015, Bugeja, Czernkowski and Moran, 2015, Crawford, Extance, Helliar and Power, 2012, Franzen and Weißenberger, 2015, Kang and Gray, 2013, Leung and Verriest, 2015, Lucchese and Di Carlo, 2016, Nichols, Street and Cereola, 2012, Pardal, Morais and Curto, 2015. Geographic areas are also becoming more specific, but there seems to be less information released for each of these types of segments (Aleksanyan and Danbolt, 2015, Crawford et al, 2012, Franzen and Weißenberger, 2015, Leung and Verriest, 2015Nichols et al, 2012).…”