Project: Segment reporting under IAS/IFRS: investigation into the impact of a new rule and drivers in a European framework
- project duration
- 01-OCT-07 – 30-SEP-09
- The aim of this doctoral dissertation is to analyse if the new rule has an impact on the behaviour of the European listed companies to give more and more quickly their segment information to investors. We also extend the models of Harris (1998) and Nichols & Street (2007) to investigate why companies prefer to disclose less information.