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Managers’ segment disclosure choices under IFRS 8: EU evidence

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  • Aboud, Ahmed
  • Roberts, Clare

Abstract

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 and quantity of segment disclosure. We find that proprietary costs are a particularly relevant reason for providing lower segment disclosure quality post-IFRS 8. Our results also suggest that firms’ segment disclosure choice is dependent on disclosure dimension. These results contribute to the ongoing debate regarding IFRS 8 and have valuable implications for accounting regulators.

Suggested Citation

  • Aboud, Ahmed & Roberts, Clare, 2018. "Managers’ segment disclosure choices under IFRS 8: EU evidence," Accounting forum, Elsevier, vol. 42(4), pages 293-308.
    • Handle: RePEc:eee:accfor:v:42:y:2018:i:4:p:293-308
    DOI: 10.1016/j.accfor.2018.09.004
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