The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence
While the IASB has eliminated virtually all differences between US GAAP and IFRS with respect to segment reporting, the quality of segment disclosure after IFRS 8 remains questionable, with the European Parliament only endorsing IFRS 8 after considerable scrutiny and debate. We investigate the impac...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier Ltd
2018
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |