Managers’ segment disclosure choices under IFRS 8: EU evidence

Ahmed Aboud and Clare Roberts

Accounting forum, 2018, vol. 42, issue 4, 293-308

Abstract: We examine the impact of proprietary and agency cost motives on segment disclosure quality and quantity and how the adoption of the principle IFRS 8 affects this impact. By using hand-collected data, our results show that proprietary and agency costs play a relevant role in determining the quality and quantity of segment disclosure. We find that proprietary costs are a particularly relevant reason for providing lower segment disclosure quality post-IFRS 8. Our results also suggest that firms’ segment disclosure choice is dependent on disclosure dimension. These results contribute to the ongoing debate regarding IFRS 8 and have valuable implications for accounting regulators.

Keywords: IFRS 8; Agency cost; Proprietary cost; Management approach; Segment disclosure quality (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:42:y:2018:i:4:p:293-308

DOI: 10.1016/j.accfor.2018.09.004

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