L'INFORMATION SECTORIELLE PUBLIEE PAR LES ENTREPRISES: LE CAS DES ETI SEGMENT INFORMATION DISCLOSED BY FIRMS: THE CASE OF INTERMEDIATE-SIZE EUROPEAN LISTED COMPANIES

David Alexander, Pascale Delvaille (), Frédéric Demerens (), Anne Le Mahn and Jean-Louis Paré ()
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David Alexander: Birmingham Business School - University of Birmingham [Birmingham]
Pascale Delvaille: ESCP Europe - Ecole Supérieure de Commerce de Paris
Frédéric Demerens: Advencia-Negocia - Advancia-Negocia
Anne Le Mahn: ESCP Europe - Ecole Supérieure de Commerce de Paris
Jean-Louis Paré: Advancia-Negocia - Advencia-Negocia

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Abstract: Whereas the IASB has just launched its post-implementation review on IFRS 8, only few researches have been conducted on the implementation by firms of this standard and most of them concern large firms. 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. Several significant differences emerge between companies depending on their country of domicile and their economic sector.

Keywords: Segment information; Intermediate-size company; Compliance; Information Sectorielle; IFRS 8; Entreprise de Taille Intermédiaire (ETI); Conformité (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00999030
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Published in Comptabilité sans Frontières..The French Connection, May 2013, France. pp.cd-rom

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