Keywords: گزارش بخش; Financial statement comparability; Segment reporting; FAS 131; Disclosure;
مقالات ISI گزارش بخش (ترجمه نشده)
مقالات زیر هنوز به فارسی ترجمه نشده اند.
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در صورتی که به ترجمه آماده هر یک از مقالات زیر نیاز داشته باشید، می توانید سفارش دهید تا مترجمان با تجربه این مجموعه در اسرع وقت آن را برای شما ترجمه نمایند.
Keywords: گزارش بخش; Segment reporting; Business model; Cash flow statement; IFRS 8; IAS 14;
The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8
Keywords: گزارش بخش; IFRS 8; Segment reporting; Predictive ability;
Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms
Keywords: گزارش بخش; M41; Segment reporting; IFRS 8; IAS 14R; Information asymmetry; Forecast accuracy; Difference-in-differences design;
Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies
Keywords: گزارش بخش; International Financial Reporting Standards; IFRS 8; Geographic areas; Segment reporting; IASB post-implementation review; Materiality; Fineness;
Does it matter where assets are held and income is derived? Further evidence of differential value relevance from Quebec
Keywords: گزارش بخش; Quebec; Political risk; Value relevance; Geographic segments; Segment reporting
An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies
Keywords: گزارش بخش; IFRS 8; Segment reporting; IASB post-implementation review; SFAS 131; Convergence
What drives cross-segment diversity in returns and risks? Evidence from Japanese and U.S. firms
Keywords: گزارش بخش; M41; G14; D81Risk and return; Segment reporting; Business segment; Operating segment; Proprietary costs; Japanese keiretsu
The relationship between competition and business segment reporting decisions under the management approach of IAS 14 Revised
Keywords: گزارش بخش; Segment reporting; IAS 14 Revised; Competitive harm; Management approach
Competitive harm and geographic area disclosure under SFAS 131
Keywords: گزارش بخش; Segment reporting; Geographic areas; Competitive harm; SFAS 131
Does the “management approach” contribute to segment reporting transparency?
Keywords: گزارش بخش; Segment reporting; Management approach; FASB Statement 13; Transparency;