IFRS 8 versus IAS 14 – The management approach to segment information: effects and determinants

IFRS 8 versus IAS 14 ? Approche managériale de l'information sectorielle: impacts et déterminants

Gaëlle Lenormand () and Lionel Touchais ()
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Gaëlle Lenormand: UR - Université de Rennes, CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique
Lionel Touchais: UR - Université de Rennes, CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique

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Date: 2014
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2014, 20 (1), pp.93. ⟨10.3917/cca.201.0093⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03125474

DOI: 10.3917/cca.201.0093

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