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Quality and quantity of FTSE-100 segmental information reporting
(
Emerald Group Publishing Ltd.
, 2019 , Article)
Purpose
This study aims to explore the impact of international financial reporting standard no. 8 (IFRS 8) on segmental information reporting (SIR) after the post-implementation review (PIR) issued by international ...
The Impact of Segmental Reporting Practices on Real Earnings Management: Empirical Evidence from the UK’s Non-Financial FTSE-100 Firms
(
Inderscience Publishers
, 2022 , Article)
The objective of the current study is to examine the association between real earnings management (REM) strategies and segmental reporting (SR) practices of IFRS-8. A quantitative research methodology based on panel data ...