IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

The determinants of segment disclosure: an empirical analysis on Italian listed companies

Listed author(s):
  • Sabrina Pisano
  • Loris Landriani
Registered author(s):

    In November 2006 the International Accounting Standards Board issued IFRS 8, which replaced IAS 14-Revised and became effective for the fiscal year beginning on or after 2009. IFRS 8 changed the items of information that companies have to disclose for each segment. The aim of the research is to examine the determinants of segment disclosures provided by Italian companies in both 2008 and 2009 using the framework of the proprietary costs theory. Moreover, the research investigates whether the implementation of IFRS 8 has brought companies operating in less competitive industries to adopt some opportunistic behaviors, reducing the level of segment disclosure provided in 2009, compared to that disclosed the previous year under IAS 14-R. The results show that higher levels of industry competition are associated with higher levels of segment disclosure. Moreover, we find that firms operating in less competitive industries decreased the items of information provided for each segment under IFRS 8, compared to those released the previous year.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: Single articles can be downloaded buying download credits, for info:

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

    Volume (Year): 2012/1 (2012)
    Issue (Month): 1 ()
    Pages: 113-132

    in new window

    Handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-001005
    Contact details of provider: Web page:

    Order Information: Web: Email:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-001005. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Angelo Ventriglia)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.