| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 7416071 | Research in Accounting Regulation | 2017 | 10 Pages |
Abstract
All three fineness measures increase significantly with the adoption of IFRS 8. These results indicate that the adoption of IFRS 8 did improve the fineness of the geographic disclosures provided by companies and suggests that the geographic data provided under IFRS 8 is less aggregated than the disclosures under IAS 14R.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Sandra J. Cereola, Nancy B. Nichols, Donna L. Street,