Is the firm's business model related to segment reporting?

Pascal Barneto () and Stephane Ouvrard
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Pascal Barneto: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux
Stephane Ouvrard: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux

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Abstract: In the academic literature, several definitions of the term business model have been put forward since the 1990s. This article considers the business model to be the translation of certain strategic choices. Our article intentionally restricts choices to financial decisions, such as those conveyed by cash flow statement (CFS) indicators. Segment reporting standards IAS 14 and IFRS 8 should be helpful in explaining a company's business model, translated into its IAS 7 cash flow statement. The article derives a major finding from a study of 101 financial statements published by industrial and commercial companies listed on the Euronext stock index between 2005 and 2010. Segment reporting disclosure contained in the notes to these companies' financial statements does not improve our understanding of their business models, which were assessed on the basis of CFS indicators.

Keywords: Business model; Cash flow statement; IAS 14; IFRS 8; Segment reporting (search for similar items in EconPapers)
Date: 2015-09-01
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Citations: View citations in EconPapers (1)

Published in Research in International Business and Finance, 2015, 35, pp.122-137. ⟨10.1016/j.ribaf.2015.06.001⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03261950

DOI: 10.1016/j.ribaf.2015.06.001

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