Managers’ segment disclosure choices under IFRS 8: EU evidence
We examine the impact of proprietary and agency cost motives on segment disclosure quality and quantity and how the adoption of the principle IFRS 8 affects this impact. By using hand-collected data, our results show that proprietary and agency costs play a relevant role in determining the quality a...
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| Format: | Article |
| Language: | English |
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Elsevier Ltd
2018
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| Online Access: | View Fulltext in Publisher |