Role of Country-Level Characteristics in Segment Reporting: EU Evidence
(2021)
Journal Article
Aboud, A., & Helfaya, A. (2021). Role of Country-Level Characteristics in Segment Reporting: EU Evidence. The International Journal of Accounting, 56(04), https://doi.org/10.1142/s1094406021500189
Based on a country-level-characteristics framework, we empirically tested the impact of IFRS 8 adoption, the country’s legal system and level of legal enforcement, investor protection, conservatism, and closeness between national GAAP and IFRS on bot... Read More about Role of Country-Level Characteristics in Segment Reporting: EU Evidence.