The segment information practices of the biggest European companies

Philippe Touron () and Stephane Bellanger ()
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Philippe Touron: pôle de recherche interdisciplinaire en science du management - PRISM Sorbonne - Pôle de recherche interdisciplinaire en sciences du management - UP1 - Université Paris 1 Panthéon-Sorbonne
Stephane Bellanger: Aucune - Chercheur indépendant

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Abstract: The sample includes 50 companies from the FT Europe 500, the 35 biggest firms and 15 firms ranked between 36th and 100th which were randomly chosen. Insurance companies and banks were excluded. Several sources were used: consolidated financial statements certified by auditors, management reports, slides used during presentations of results and press releases when available. The report analyses the choices made by management concerning indicators disclosed according to IFRS 8 and segment identification. It also compares the redundancy of disclosure across different media: press releases, slides used during presentations of results and management reports. Our objective is to explore the relevance and comparability of segment information.

Keywords: IFRS 8; segment; management approach; financial statement analysis (search for similar items in EconPapers)
Date: 2013-06-03
Note: View the original document on HAL open archive server: https://hal.science/hal-00948137
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Published in 2013

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