Relevant bibliographies by topics / Segment Reporting

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
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Academic literature on the topic 'Segment Reporting'

Author: Grafiati
Published: 4 June 2021
Last updated: 26 January 2023

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Journal articles on the topic "Segment Reporting"

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Dvořáková, Dana. "Segment Reporting." Český finanční a účetní časopis 2007, no. 1 (March 1, 2007): 6–10. http://dx.doi.org/10.18267/j.cfuc.205.

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Nicolò, Domenico, and Maria Gabriella Baldarelli. "Toward an Integrated Segment Reporting: Between Tradition and Innovation." International Journal of Advances in Management and Economics 8, no. 6 (October 30, 2019): 16–22. http://dx.doi.org/10.31270/ijame/v08/i06/2019/3.

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This paper aims to focus on the contribution of the approach by segments to planning and reporting social and environmental performance along with economic and financial dimensions. After the review of the literature about stakeholder’s theory and segment reporting, the paper analyse the logic underlying the technique of segmentation in the "space" and in the "time" for corporate reporting in theory and in practice. Keywords: Environmental reporting, Integrated reporting, Social reporting, Segment reporting, Social segment reporting, Sustainability reporting.
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Bens, Daniel A., Philip G. Berger, and Steven J. Monahan. "Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data." Accounting Review 86, no. 2 (March 1, 2011): 417–49. http://dx.doi.org/10.2308/accr.00000019.

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ABSTRACT: We use confidential, U.S. Census Bureau, plant-level data to investigate aggregation in external reporting. We compare firms’ plant-level data to their published segment reports by grouping a firm’s plants that share the same four-digit SIC code into a “pseudo-segment.” We then determine whether each pseudo-segment is disclosed as an external segment, or whether it is subsumed into a different business unit for external reporting purposes. We show that a pseudo-segment is more likely to be aggregated when the agency and proprietary costs of separately reporting the pseudo-segment are higher and when firm and pseudo-segment characteristics allow for more discretion in the application of segment reporting rules. For firms reporting multiple external segments, aggregation of pseudo-segments is driven by both agency and proprietary costs. For firms reporting a single external segment, we find no evidence of an agency cost motive for aggregation.
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Roy, Gayatri Guha, and Bhagaban Das. "Segment Reporting Practices in India: A Case Study of TCS." Emerging Economy Studies 5, no. 1 (April 7, 2019): 55–62. http://dx.doi.org/10.1177/2394901519825938.

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Segment reporting requires companies especially those which are multi-product and multi-location to disclose their segment-wise operations in their annual reports as well as in their quarterly reports. The users of financial statements have different utilities for the financial information. The users of accounting information are the stakeholders and they are mainly concerned with financial information of various segments of business. The concept of segment reporting in a formalized form is almost 32 years old. It was proposed in 1974 when the Financial Accounting Standard Board (FASB) of USA issued Statement of Financial Accounting Standards (SFAS) 14. After, this International Accounting Standards Committee issued IAS 14 reporting financial information by segment in 1981. Both SFAS 14 and IAS 14 were revised to make segment reporting more informative. SFAS 14 was revised by the FASB with the issue of SFAS 131 in 1997, whereas IAS 14 was revised in 1998. Now, several countries through the standards issued by their respective national institutions have made the segment reporting mandatory. AS 17 in India mandates listed and other companies to report their financial information by segments. The present case study highlights the segment reporting of Tata Consultancy Services (TCS). How the critical analysis of segment reporting is carried out and how it is useful for the external users? This study develops an empirical proxy for the quality of segment reporting from the data in company’s annual reports. Information about an entity’s geographical and business segments is relevant in assessing the risks and returns of a diversified or multinational entity for which such information is often difficult or impossible to determine from aggregated data.
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Alfonso, Elio, Dana Hollie, and Shaokun Carol Yu. "Managers Segment Financial Reporting Choice: An Analysis Of Firms Segment Reconciliations." Journal of Applied Business Research (JABR) 28, no. 6 (October 26, 2012): 1413. http://dx.doi.org/10.19030/jabr.v28i6.7352.

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Under SFAS No. 131, a company is required to provide a reconciliation of the total of the reportable segments profit or loss to the firms consolidated income. This paper investigates these segment disclosures and related determinants of managers segment financial reporting choices. We focus on managers decisions to report segment-to-firm level reconciliations (i.e., segment reconciliations (SERs)) differences between firm-level and aggregated segment-level earnings. On average, we find that SERs are significant when the differences are not equal to zero. Firms with higher agency costs and greater accruals are less likely to report segment reconciliations. However, firms that have a greater number of segments, larger firms, and firms with higher leverage, losses, and greater earnings volatility are more likely to report SER?0. Consistent with managers having some segment reporting discretion, our overall findings suggest a managers segment reporting choice is partly driven by agency costs. Interestingly, among firms with reported segment reconciliations, firms with higher agency costs are more likely to report positive SERs. Consequently, this study documents a relation between proxies for agency costs and managers decisions to report segment reconciliations. Policy implications and suggestions for future research are discussed in the paper.
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Pardede, Robert Pius, and Tri Ernawati. "Analisis Penerapan PSAK 5 (Revisi 2009) terhadap Pengungkapan Segmen Operasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)." Jurnal Ilmiah Akuntansi Kesatuan 5, no. 2 (July 27, 2018): 157–63. http://dx.doi.org/10.37641/jiakes.v5i2.86.

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The International Accounting Standards Board (IASB) is committed to improve their standards’ quality, which is the global accounting standards that reflect information in financial statements as transparent and comparable for public purposes. The International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) provide guidelines in creating and interpreting companies’ financial statements (Iatridis & Dalla, 2011). The purpose of this research was to assess the impact of the application of PSAK 5 (revised 2009). PSAK 5 (revised 2009) requires segment disclosure based on the internal reporting reviewed by the operation decision maker. PSAK 5 (revised 2000) requires companies to disclose segments information based on the format of the primary and secondary segments as identified per products / services that generate the same level of risk and return. The six analytical frameworks developed for this research, namely: (1) analysis of the presentation of segment information based on PSAK 5 (revised 2000) versus PSAK 5 (revised 2009), (2) analysis of the determination and identification of operational decision-making, (3) the analysis of the definition and identification operating segments between industry sectors, (4) analysis of segment aggregation, (5) analysis of determination of the reportable segments, and (6) analysis of reported segment disclosures. In conclusion, generally, the disclosure of segment information based on PSAK 5 (revised 2009) by using the management approach yields a more complete segment report, by conveying more relevant segmental information from the standpoint of management's internal performance than the previous standard, which was PSAK 5 (revised 2000). This research found significant changes related to an increase in the disclosure of segment disclosure in business segments, segment aggregation, and basic information on company's segmental performance measurement in Indonesia.
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Kobbi-Fakhfakh, Sameh, Ridha Mohamed Shabou, and Benoit Pigé. "Determinants of segment reporting quality: evidence from EU." Journal of Financial Reporting and Accounting 16, no. 1 (March 12, 2018): 84–107. http://dx.doi.org/10.1108/jfra-10-2016-0077.

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Purpose This study aims to provide some empirical evidence on the determinants of segment reporting quality, and to propose a new measurement tool of segment reporting quality – segment reporting quality index (SRQI). Design/methodology/approach On the basis of hand-collected segment data for a sample of 171 European Union publicly listed companies from the 2006-2012 annual reports, the study uses multiple regression model to investigate the determinants of segment reporting quality. A new measurement of segment reporting quality is constructed. It aggregates different segment reporting practices indicators, including the number of segments, the extent of information disclosed and the geographic fineness. Additional estimations are conducted to test the robustness of the results. Findings The results suggest that there is a substantial variation in the quality of segment reporting among the sampled European Union firms. Large corporations, audited by Big 4 auditors and more internationally oriented, tend to provide a higher quality of segment reporting. In contrast, debt leverage negatively impacts the quality of segment reporting. However, the quality is not significantly related to profitability. The findings are fairly robust to a number of econometric models that control, for year fixed effects and pre- and post-International Financial Reporting Standards 8 adoption. Overall, the findings are generally consistent with the predictions of agency theory. Research limitations/implications The results imply that considerable managerial discretion exists. Despite the IFRS commitment to enhance comparability of the financial statements, segment information remains very disparate. It enables investors to get a better understanding of a firm’s activities, but it does not allow for a better assessment of a firm as compared to the other firms of the same sector. As compared with other IFRS standards, the segment reporting has more relation with corporate governance structure and specific institutions that regulate a sector or a country. Furthermore, the results show that firm characteristics are associated with the study’s aggregated measure of segment reporting quality (SRQI) consistently with theoretical and empirical evidence. SRQI can, thus, be used by researchers for replication or to study new questions on firms’ segment disclosure behavior on a much wider set of firms in the economy. While this research makes several noteworthy contributions, the authors acknowledge that SRQI considers only multisegments firms that disaggregate their primary/operating segments by line-of-business and disclose secondary/entity-wide level geographic information. Originality/value This study offers new evidence on the determinants of segment reporting quality following IFRS adoption, in the European Union context. This study contributes to the existing literature by proposing an aggregated measure of segment reporting quality (SRQI). Unlike previous measures, which were usually limited to researcher self-constructed indexes, SRQI captures different facets of segment information in terms of disaggregation and disclosure extent.
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Young, Chaur-Shiuh, Chia-Hui Chen, Fei-Liang Chien, and Tzu-Yi Yu. "Managerial empire building and segment reporting quality: The role of auditor industry specialization." Corporate Ownership and Control 12, no. 1 (2014): 518–30. http://dx.doi.org/10.22495/cocv12i1c5p5.

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This study aims to explore whether empire building firms have lower segment reporting quality under the new accounting standard-IFRS No. 8, Operating Segments. IFRS No. 8 requires firms to report segment information on basis of the management approach, which implying the opportunity of managerial manipulation. We use the sample of 8 countries that have followed IFRS 8 over the period 2009-2011, and find that when managers with high incentives to build managerial empire will conceal segment reporting information on purpose which leads to lower segment reporting quality. Furthermore, our results show that external auditors with industrial experience attenuate the agency problem of managerial empire building and consequently increase segment reporting quality.
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Herrmann, Don, and Wayne B. Thomas. "An Analysis of Segment Disclosures under SFAS No. 131 and SFAS No. 14." Accounting Horizons 14, no. 3 (September 1, 2000): 287–302. http://dx.doi.org/10.2308/acch.2000.14.3.287.

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The purpose of this paper is to compare the segment reporting disclosures under SFAS No. 131 with those reported the previous year under SFAS No. 14. Under SFAS No. 131, firms are required to report segments consistent with the way in which management organizes the business internally. In addition, the accounting items disclosed for each segment are defined consistent with internal segment information used to assess segment performance. For many companies, this represents a significant change from the approach used to report segments under SFAS No. 14. Under SFAS No. 14, firms were required to disclose segment information by both line-of-business and geographic area with no specific link to the internal organization of the company or the measurements that were used for internal decision making. As a result, many complained that the resulting disclosures were highly aggregated and of limited use for decision-making purposes. We find that the change in segment reporting requirements under SFAS No. 131 has made a relatively significant impact on the disclosure of segment information. Over two-thirds of the sample firms have redefined their primary operating segments upon adopting SFAS No. 131. There has also been an increase in the number of firms providing segment disclosures and companies are disclosing more items for each operating segment. For enterprise-wide disclosures, the proportion of country-level geographic segment disclosures has increased, while the proportion of broader geographic area segment disclosures has decreased. However, the number of firms reporting earnings by geographic area has declined greatly as this item is no longer required to be disclosed for firms reporting on a basis other than geographic area.
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Fatmawati, Dian Surya Ayu, Bambang Subroto, and Aulia Fuad Rahman. "PENGUNGKAPAN JUMLAH SEGMEN PASCA KONVERGENSI IFRS." Jurnal Reviu Akuntansi dan Keuangan 8, no. 2 (October 22, 2018): 159. http://dx.doi.org/10.22219/jrak.v8i2.35.

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The purpose of this study is to examine what extent of disclosure segmental reporting after IFRS convergence in Indonesia. The great value of this study is highlighted by the effort to empirically investigate the beginning impact of segmental disclosure standard to segment number. Descriptive analysis was used to describe changes of Line Of Business (LOB) segment, geographical segment, level of specificity number. The study consist of 32 Multinational company that listing in Indonesian Stock Exchange (ISE) at 2012-2017. Thus result show that number and types of segments reported decrease 4% for LOB and 2% for geographic segment and using more disaggregated at geographic level. Those findings about changing can help to lead an insight of segmental disclosure implementation in the future.
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Dissertations / Theses on the topic "Segment Reporting"

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Nienhaus, Martin [Verfasser]. "Segment Reporting under IFRS 8 : Reporting practice and economic consequences / Martin Nienhaus." Frankfurt : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2015. http://d-nb.info/108045778X/34.

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Moldovan, Rucsandra. "Three essays on operating segment disclosure." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2015. http://www.theses.fr/2015ESEC0005.

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Cette thèse contient trois essais distincts sur la publication d’information sectorielle que les entreprises européennes ayant plusieurs secteurs opérationnels effectuent en vertu des IFRS 8 Secteurs Opérationnels. Chaque essai vise à améliorer notre compréhension collective sur la politique de communication financière des cadres dirigeants en examinant diverses caractéristiques des informations sectorielles. Le chapitre I, “L’interaction entre la qualité et la quantité des publications sur l’information sectorielle” examine le choix des cadres dirigeants à l'égard de la quantité et de la qualité, ainsi que l’utilité de ces deux caractéristiques pour les analystes financiers. J’utilise le nombre de segments opérationnels publiés comme mesure quantitative et la variation inter-sectorielle de la profitabilité comme mesure qualitative et soutiens que plus de pouvoir discrétionnaire peut être exercé par les dirigeants sur la qualité que sur la quantité. Je trouve que les cadres dirigeants résolvent les préoccupations liées aux renseignements commerciaux de nature exclusive soit en déviant de a quantité recommandée par la norme, ou, lorsqu’ils suivent la norme, en réduisant la qualité de l’information sectorielle. Les analystes financiers n’apprécient pas toujours la qualité de l’information sectorielle, ce qui suggère que le modèle business crée des difficultés même pour des utilisateurs avertis. Mes résultats informent les normalisateurs lorsque ceux-ci initient le développement d’un nouveau cadre conceptuel et lorsqu’ils semblent envisager l’approche du modèle business pour le reporting. Le chapitre II s'intitule «La non-conformité des secteurs opérationnels à travers des documents d'entreprise. » Les régulateurs de marché examinent des cas de présentations lorsqu'une entreprise fournit des informations différentes sur le même sujet dans différents documents. En mettant l’accent sur les secteurs opérationnels, cet essai utilise des données recueillies manuellement auprès de quatre documents d’entreprise afin d'analyser l'impact de la publication d’information non-conforme sur l’exactitude des prévisions de résultat des analystes financiers. La non-conformité qui découle de la déségrégation supplémentaire des secteurs semble introduire de nouveautés et contribue à l’exactitude des prévisions. La publication des segmentations difficilement réconciliables entraine une exactitude réduite des prévisions. Ces résultats contribuent à notre compréhension des effets de la politique de communication des dirigeants à travers plusieurs documents et ont des répercussions sur le travail les régulateurs. Le chapitre III s'intitule « Prévisions managériales au niveau sectoriel. » Je considère les prévisions au niveau sectoriel (PNS) comme un type d'information désagrégé que les entreprises fournissent ensemble avec leur stratégie de gestion. J’examine l’utilité de cette information pour l’exactitude des prévisions de résultat par les analystes ainsi que l’impact de cette information sur la manipulation du résultat. Je constate que les entreprises de haute technologie réputées pour l’incertitude supplémentaire liée à profitabilité sont moins susceptibles de fournir des PNS et que le PNS est associé à une prévision améliorée. Cependant, alors que la communication de davantage de PNS désagrégé par secteur a tendance à améliorer la précision, plus de précision ne semble pas avoir d’importance. Du point de vue des cadres dirigeants, les PNS les incitent à manipuler le résultat comptable, mais le PNS désagrégé par poste semble décourager la manipulation, fort probablement due à une surveillance supplémentaire. Dans un contexte où une orientation narrative et désagrégée est considérée comme la solution pour empêcher la vision à court terme, comprendre quel type d'information permet d’atteindre cet objectif, et de quelle manière, est tout autant pertinent pour les cadres dirigeants, les investisseurs et les régulateurs
This thesis contains three stand-alone essays on the operating segment disclosures that European multi-segment companies make under IFRS 8 Operating Segments. Each essay aims to improve our collective understanding about managers’ disclosure strategy by examining various characteristics of operating segment disclosure. Chapter I, entitled “The Interplay between Segment Disclosure Quantity and Quality,” investigates managers’ choices with respect to both disclosure quantity and disclosure quality, and the usefulness of these two characteristics for financial analysts. Focusing on segment disclosures under the management approach, I measure quantity as the number of segment-level line items and quality as the cross-segment variation in profitability, and argue that greater managerial discretion can be exercised over quality than over quantity. I hypothesize and find that managers solve proprietary concerns either by deviating from the suggested line-item disclosure in the standard, or if following standard guidance, by decreasing segment reporting quality. Moreover, financial analysts do not always understand the quality of segment disclosures, which suggests that a business-model type of standard creates difficulties even for sophisticated users. My results inform standard setters as they start working on a disclosure framework and as they seem to consider the business model approach to financial reporting. Chapter II is entitled “Inconsistent Segment Disclosure across Corporate Documents.” Market regulators in the U.S. and Europe investigate cases of inconsistent disclosures when a company provides different information on the same topic in different documents. Focusing on operating segments, this essay uses hand-collected data from four different corporate documents of multi-segment firms to analyze the impact of inconsistent disclosure on financial analysts’ earnings forecast accuracy. Inconsistencies that arise from further disaggregation of operating segments in some documents seem to bring in new information and increase analyst accuracy. However, when analysts must work with different, difficult-to-reconcile segmentations, their information processing capacity and forecasts are less accurate. These findings contribute to our understanding of the effects of managers’ disclosure strategy across multiple documents and have implications for regulators and standard setters’ work on a disclosure framework. Chapter III is entitled “Management Guidance at the Segment Level.” Prior research has found that managers add information to their earnings guidance to justify, explain, or contextualize their forecasts. I identify segment-level guidance (SLG) as a type of disaggregated information that multi-segment firms provide with their management guidance, and investigate its usefulness for financial analysts’ earnings forecasting accuracy, as well as its influence on managers’ earnings fixation. I further characterize the level of precision (point and range, maximum or minimum estimate, or simply narrative) and of disaggregation of SLG. I find that companies in high tech industries known for increased uncertainty in future performance are less likely to provide SLG, and that SLG is associated with better forecasting accuracy. However, while providing more item-disaggregated SLG improves accuracy, increased precision has no impact on forecast accuracy. From the manager’s point of view, SLG creates incentives to engage in earnings management, and the more precise the SLG is the greater the incentive. In contrast, more item-disaggregated SLG discourages earnings management, perhaps by improving monitoring. In a context where qualitative, narrative, and disaggregated guidance is regarded as a solution to avoid earnings fixation and short termism, understanding which types of information achieve this goal, and how, is relevant for managers, investors, and regulators alike
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Wiederhold, Philipp. "Segmentberichterstattung und corporate governance Grenzen des Management Approach." Wiesbaden Gabler, 2007. http://d-nb.info/985467975/04.

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Svedberg, Sandra, and Sofie Jacobson. "Segmentrapportering : Är den relevant ur en analytikers perspektiv?" Thesis, Uppsala University, Department of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-9432.

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Bakgrund och problemdiskussion: Med hjälp av segmentinformation kan analytiker bryta ned analysen av bolagen till en lägre nivå vilket borde resultera i säkrare analyser. Segmentinformationen är viktig för användarna av de finansiella rapporterna eftersom information om bolaget som helhet kan vara svår att utläsa. Vi har tagit del av tidigare forskning inom området,men vi har dock inte funnit någon forskning med samma syfte som vi har. Vi anser därför att segmentrapportering är viktigt och intressant att studera.

Syfte: Vårt syfte med denna uppsats är att utreda hur, bolag noterade på Stockholmsbörsen i branschen sällanköpsvaror och tjänster, utformat sina segmentrapporter i deras årsredovisningar samt hur relevanta, tillförlitliga och jämförbara de är. Vidare kommer vi att studera vad analytiker anser om rapporterna gällande dessa egenskaper med fokus på hur relevanta de är.

Metod: I denna uppsats använder vi oss av både kvalitativ och kvantitativ metod. Vi har genomfört tre besöksintervjuer med analytiker samt granskat 36 bolags segmentrapporter. Analytikerna har den specialistkunskap som krävs för att kunna svara på om relevansen är uppfylld för segmentrapporterna. Den kvantitativa metoden ger oss en annan synvinkel, den avspeglar hur bolagens segmentrapporter är utformade i verkligheten.

Analys och slutsatser: För att analytikerna ska kunna framställa bra analyser så krävs det att informationen från segmentrapporterna är tillförlitlig och jämförbar och därigenom relevant. Om segmentrapporterna inte är relevanta leder detta till att analytikernas analyser blir felaktiga. Risken med detta är att läsarna av rapporterna baserar sina investeringar på felaktiga grunder vilket kan leda till ekonomiska förluster för dem. Respondenterna hade varierande åsikter gällande segmentrapporterna, men vi har funnit att segmentrapporterna i branschen generellt sett är tillförlitliga och jämförbara. Med detta som grund kan vi fastställa att de flesta av de studerade segmentrapporterna är relevanta. Vi vill dock poängtera att det finns en viss variation gällande hur relevanta rapporterna är.

Nyckelord; segment, segmentrapportering, värdering, IAS 14, valuation, financial reporting,segment report(ing).

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Longhorn, Monique A. "Country-by-country reporting: A critical analysis." Thesis, Queensland University of Technology, 2015. https://eprints.qut.edu.au/84604/4/Monique_Longhorn_Thesis.pdf.

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This thesis evaluates the recent work of the Organisation for Economic Cooperation and Development and civil society groups in creating requirements for multinational entities to disclose financial information on a Country-by-Country basis. Country-by-Country reports may identify profit-shifting activities and enable various stakeholders to hold multinational entities accountable for their global conduct, through the provision of transparent and decision-useful information. This thesis identifies inadequacies in current disclosure requirements and develops a standardised Country-by-Country model, which is applied to the disclosures of three multinational entities to illustrate its pragmatic feasibility and the improvement in quality of financial information available to users.
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Ulbrich, Philipp R. "Segmentberichterstattung nach IAS 14 : ein normativer Ansatz zur Neugestaltung auf der Grundlage des Beteiligungscontrollings /." Hamburg : Kovač, 2006. http://www.verlagdrkovac.de/3-8300-2277-8.htm.

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Hollmer, Ulrika, and Camilla Haraldsson. "En studie av IFRS 8 – Rörelsesegment i Sverige : Hur påverkades företagen?" Thesis, Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-72836.

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Bakgrund: IFRS 8 är sedan 1 januari 2009 obligatorisk för samtliga börsnoterade företag i Sverige. Den stadgar att företagen ska tillämpa ett ledningsperspektiv, vilket innebär att den externa segmentsrapporteringen ska spegla den interna rapporteringen. Detta skiljer sig från tidigare regler i IAS 14, där rapporteringen skulle ske efter övriga externredovisningsprinciper i IFRS. Förespråkare till IFRS 8 menar att det ger en bättre insyn i företaget vilket underlättar för investerare och analytiker att fatta beslut och göra prognoser. Kritiker menar dock att IFRS 8 försvårar jämförelser mellan företag samt leder till att företaget lämnar ut mer konkurrenskänslig information. Syfte: Studiens syfte är att undersöka om det förväntade resultatet av IFRS 8 har uppnåtts. Studien ämnar även undersöka om företag påverkats av IFRS 8. Genomförande: Som primär data har en kvalitativ datainsamling använts, bestående av intervjuer med sex företag noterade på Nasdaq OMX Stockholm. Den primära datan från den kvantitativa datainsamlingen består av en enkät skickad till 233 företag noterade på Nasdaq OMX Stockholm. Sekundär data har även samlats in genom litteraturstudier. Resultat: Majoriteten av företagen har inte genomfört en förändring av sammansättningen av segment samt segmentsupplysningar. Överlag ansåg inte företagen att användarna fått en bättre inblick i företagens rapportering. De menade dock att det är viktigt att lämna ut information till företagets intressenter. IFRS 8 ledde inte heller till någon kostnadsbesparing för företagen.
Background: IFRS 8 is since 1 January 2009 mandatory for all listed companies in Sweden. It states that companies must implement a management approach, which means that the external reporting of segments should reflect the internal reports. This differs from the previous rules in IAS 14, in which the information should correspond with the other external IFRS accounting principles. Proponents to IFRS 8 argue that the standard gives a better insight into the company which makes it easier for investors and analysts to make decisions and prognosis. Critics argue that IFRS 8 prevents comparisons between companies and force the company to disclose more competitively sensitive information. Aim: Purpose of this study is to examine if the expected benefits of IFRS 8 has been achieved. The study will also examine whether firms is affected by IFRS 8. Completion: The authors used a qualitative data collection consisting of interviews with six companies listed on the OMX Nordic Exchange Stockholm, and the quantitative data collection consists of a survey sent to 233 companies listed on the OMX Nordic Exchange Stockholm as primary data. Secondary data was also gathered through literature studies. Conclusions: The study has revealed that the majority of companies have not implemented a change in the composition of segments and segment information. The majority of the companies did not consider the users to have gained a better insight into the corporate reporting. They argued though that it is important to provide information to its stakeholders. IFRS 8 did not lead to any cost savings for companies.
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Giunti, Giulia. "The impact of increased standard flexibility on disclosure practices : a comparison of the introduction of IFRS 8 in the UK, Germany, France and Italy and its impact on companies' segment disclosures." Doctoral thesis, Umeå universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-110694.

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Following a series of reporting scandals in the early 2000s, several researchers studied the gradual shift toward more principles-based accounting systems. There seems to be a general belief that the adoption of international principles-based accounting standards will improve financial reporting quality worldwide, although little evidence is provided for this claim. At the same time several studies claim that heterogeneity in countries’ environmental factors will not lead to harmonized accounting practices and that important differences will remain even though there is common international accounting system. This study contributes to the literature regarding a shift toward more principles-based standards by investigating the effect of increased requirements’ flexibility on disclosure practices in an international environment characterized by harmonized accounting regulations but heterogeneous disclosure practices. The standards that are used are IFRS 8 Operating segment and its predecessor IAS 14R Segment Reporting. IFRS 8 took effect from January 1 2009. The countries included in the study represent the four largest economies in Europe, namely the UK, Germany, France and Italy. The methodology used is quantitative and follows a positivistic research approach. This study investigates the impact that a regulatory change has on disclosure practices by observing data reported in the annual reports and asserts the eventual differences between the two standards and across the four countries. The study provides evidence of only a marginal change in segment disclosure practices after the introduction of IFRS 8. The change is mostly characterized by a loss of key information indicating that more flexible requirements negatively impact accounting practices. This implies that if the purpose of a regulatory change is to assure a certain level of information, more rigid requirements are to be preferred. Further, this study shows that, opposed to expectations; disclosure practices are more heterogeneous under more rules-based standards. However, there is indication that the reason for increased homogeneity is that companies listed in the UK and Germany, presenting a higher amount of segment information under IAS 14R, have decreased the information under IFRS 8. It seems thus that standard enforceability decreases under more flexible disclosure requirements.
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Wiederhold, Philipp. "Segmentberichterstattung und Corporate Governance : Grenzen des Management Approach /." Wiesbaden : Gabler, 2008. http://www.gbv.de/dms/zbw/543320022.pdf.

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Hacker, Bernd. "Segmentberichterstattung : eine ökonomische Analyse /." Frankfurt am Main [u.a.] : Lang, 2002. http://www.gbv.de/dms/zbw/352933429.pdf.

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Books on the topic "Segment Reporting"

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Schiff, Allen I. Segment reporting. [United States]: Tax Management Inc., 2006.

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International Accounting Standards Committee. Segment reporting. London: International Accounting Standards Committee, 1997.

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Understanding IAS 14: Segment reporting. Kingston upon Thames: CCH, 2003.

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Emmanuel, Clive R. Segment reporting: The views of UK investment analysts. Glasgow: University of Glasgow, School of Financial Studies, 1986.

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Reporting financial information by segment: Proposed International Accounting Standard. (London): (International Accounting Standards Committee), 1995.

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Committee, International Accounting Standards. Comment letters on exposure draft, E51, reporting financial information by segment. [London]: The Committee, 1997.

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Pacter, Paul. Reporting financial information by segment: A background issues paper prepared for the IASC Steering Committee onSegment Reporting. London: International Accounting Standards Committee, 1994.

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International Accounting Standards Committee. Comment letters on draft statement of principles, reporting financial information by segment. [London]: The Committee, 1996.

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Hodgson, Eddie. Segmental reporting. (Croydon): Coopers & Lybrand Deloitte, 1990.

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Board, Accounting Standards. Segmental reporting. London: Accounting Standards Board, 1996.

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Book chapters on the topic "Segment Reporting"

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Palazzi, Larry, and Jack Snoeyink. "Counting and reporting red/blue segment intersections." In Lecture Notes in Computer Science, 530–40. Berlin, Heidelberg: Springer Berlin Heidelberg, 1993. http://dx.doi.org/10.1007/3-540-57155-8_277.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 35—Segment Reporting." In China Accounting Standards, 271–76. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_39.

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Spathis, Charalambos T. "Multivariate Analysis in Segment Reporting by Large Industry Firms in Greece." In New Operational Approaches for Financial Modelling, 349–64. Heidelberg: Physica-Verlag HD, 1997. http://dx.doi.org/10.1007/978-3-642-59270-6_26.

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Chan, Ip-Wang, and Donald K. Friesen. "An optimal parallel algorithm for the vertical segment visibility reporting problem." In Advances in Computing and Information — ICCI '91, 323–34. Berlin, Heidelberg: Springer Berlin Heidelberg, 1991. http://dx.doi.org/10.1007/3-540-54029-6_180.

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Baldarelli, Maria-Gabriella, and Domenico Nicolò. "Toward Nature-Based Solutions (NBS) Approach in Integrated Segment Reporting of Placed-Based Organizations." In New Metropolitan Perspectives, 101–12. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-52869-0_9.

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Davies, Mike, Ron Paterson, and Allister Wilson. "Segmental reporting." In UK GAAP, 1059–104. London: Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1007/978-1-349-13819-7_19.

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Davies, Mike, Ron Paterson, and Allister Wilson. "Segmental reporting." In UK Gaap, 873–916. London: Palgrave Macmillan UK, 1992. http://dx.doi.org/10.1007/978-1-349-12998-0_16.

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Mairson, Harry G., and Jorge Stolfi. "Reporting and Counting Intersections Between Two Sets of Line Segments." In Theoretical Foundations of Computer Graphics and CAD, 307–25. Berlin, Heidelberg: Springer Berlin Heidelberg, 1988. http://dx.doi.org/10.1007/978-3-642-83539-1_11.

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Basch, Julien, Leonidas J. Guibas, and G. D. Ramkumar. "Reporting red-blue intersections between two sets of connected line segments." In Algorithms — ESA '96, 302–19. Berlin, Heidelberg: Springer Berlin Heidelberg, 1996. http://dx.doi.org/10.1007/3-540-61680-2_64.

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Conboy, Patricia. "Older-Age Exclusion and the 2030 Agenda for Sustainable Development." In International Perspectives on Aging, 359–72. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-51406-8_28.

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AbstractThis chapter explores how far the potential of the 2030 Agenda, a global framework for the Sustainable Development Goals (SDGs), is being utilised to address multidimensional older age exclusion. The available evidence shows that, without a major shift in the coming decade, the pledge that the 2030 Agenda should be met for “all nations, peoples … and segments of society” will not be achieved in the case of older people, and the risks of failure are highest for older people in low- and middle-income countries. Across dimensions of framing, implementation, monitoring and reporting, recognition of ageing and older people is limited in the SDGs. Where recognition is explicit, it relates to the framing of older people as a vulnerable group rather than as rights holders on an equal footing with people of other ages. The major shift required in this context is the recognition of older people as rights holders, of States as duty bearers and the extension of a rights-based approach to policy design and implementation to counteract multidimensional social exclusion. Failure is not inevitable. Political commitment from key stakeholders, coupled with support from bilateral and multilateral donors, could result in better outcomes from Agenda 2030 on older-age exclusion.
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Conference papers on the topic "Segment Reporting"

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Venezia, Itzhak, and Sasson Bar Yosef. "ARE THE NEW RULES OF SEGMENT REPORTING, SFAS 131, USEFUL FOR ANALYSTS?" In 23rd International Academic Conference, Venice. International Institute of Social and Economic Sciences, 2016. http://dx.doi.org/10.20472/iac.2016.023.093.

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Gryl, Quentin D., and Robert H. Frith. "Reporting on Plant Condition: The Big Picture." In ASME 2009 Pressure Vessels and Piping Conference. ASMEDC, 2009. http://dx.doi.org/10.1115/pvp2009-77012.

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As industrial plant ages, site management are faced with the decision of whether to replace or refurbish equipment. In many instances the continual exposure to the plant will give maintenance staff and operators an instinctive feel which items of plant are candidates for replacement, refurbishment or overhaul. This “instinct” is not auditable and certainly not in a form presentable to the decision makers. This paper presents a methodology that quantifies the decision on whether to replace or refurbish and in doing so, provides a means for introducing traceability and repeatability into the decision process. In the “KOF” analysis, the acronym for “Keep or Flick”, developed in this paper, four core considerations are treated: the current condition of the plant; the hazard that the equipment presents to the plant and its personnel; the relevancy of the design with respect to current technologies and; the adequacy of the equipment for production and process requirements. Questions targeting each core consideration are weighted by an importance factor to give a quantitative ranking of a piece of equipment. The ranking provides clear appraisal on which equipment are suited for replacement and which are not. Those that fall in between need to be subject to a more rigorous assessment. This paper presents the methodology and reviews the approach as applied to a large segment of aging plant. The outcome was well accepted and has potential to be applied more widely to all varieties of equipment.
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Javia, Shailesh. "Pipeline Corrosion Integrity Management by Direct Assessment." In ASME 2015 India International Oil and Gas Pipeline Conference. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/iogpc2015-7933.

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Integrity management of pipelines is a systematic, comprehensive and integrated approach to proactively counter the threats to pipeline integrity. Pressure testing, in-line inspection and direct assessment methods are used to verify the integrity of a buried pipeline. The Paper Discuses Direct Assessment Methodologies for Hydrocarbon Non Piggable Pipelines. Advantages and Disadvantages of Direct Assessment methodology and DA Protocols. The DA process accomplishes this by utilizing and integrating condition monitoring, effective mitigation, meticulous documentation and timely structured reporting processes. DA is a structured, iterative integrity assessment process through which an operator may be able to assess and evaluate the integrity of a pipeline segment. TIME DEPENDENT THREATS INEVITABLY LED TO NUMEROUS FAILURES WITH A COMMON DEFINING MECHANISM OR SOURCE – CORROSION. This Paper will focus on internal, external and stress corrosion cracking direct assessment along with pre and post assessment, quality assurance, data analysis and integration, and remediation and mitigation activities. This paper will discuss some of the regulatory requirements for Pipeline Integrity Management System.
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Paviet-Hartmann, Patricia, Ana Nunez Gomez-Aleixandre, Joshua Pak, Amparo Glez Espartero, Frederic Poineau, Amber Wright, Edward Mausolf, and Kenneth R. Czerwinski. "Extraction of Technetium as [Tc(II)(NO)(AHA)2H2O]+ Species in the UREX Process." In 17th International Conference on Nuclear Engineering. ASMEDC, 2009. http://dx.doi.org/10.1115/icone17-75509.

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As it is envisioned today, the first segment of the UREX+ process uses low nitric acid concentrations for U(VI) extraction where pertechnetate anion, TcO4−, can be co-extracted with the uranyl and nitrate into TBP-hydrocarbon solutions. A reductant complexant, acetohydroxamic acid (AHA) is added to the process through the scrub to limit the extractability of plutonium and neptunium. Recent work performed in our laboratory (Ref. 1) demonstrated that TcO4− undergoes reductive nitrosylation by AHA under a variety of conditions. The resulting divalent technetium is complexed by AHA to form the pseudo-octahedral trans-aquonitrosyl-(diacetohydroxamic)-technetium(II) complex ([Tc(II)(NO)(AHA)2H2O]+). In this paper, we are reporting the extraction of [Tc(II)(NO)(AHA)2H2O]+ complex by new designed macrocompounds as well as commercially available crown ethers from 18-crown-6 to 24-crown-8 in ring size and of varying derivatization. Several organic diluents with different dielectric constants are used to enhance the distribution coefficient of technetium (II). The experimental efforts are focused on determining the best extraction conditions by varying the macrocomponds nature and concentration, and the organic phase composition.
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Maia, Matheus Goncalves, Vivian Dias Baptista Gagliardi, Francisco Tomaz Meneses Oliveira, Eduardo dos Santos Sousa, Marina Trombin Marques, Leonardo de Sousa Bernardes, and Edson Júnior Gonçalves Bechara. "Trigeminal Neuralgia associated with Wallenberg Syndrome, a case report." In XIII Congresso Paulista de Neurologia. Zeppelini Editorial e Comunicação, 2021. http://dx.doi.org/10.5327/1516-3180.580.

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Context: Trigeminal neuralgia is typically associated with structural lesions that affect the brainstem, pre-ganglionic roots, gasserian ganglion and the trigeminal nerve. The association of trigeminal neuralgia with infarction of the dorsolateral medulla is rare, being more associated with pontine lesions, in the context of brainstem infarction. Methods: Report the case of a 55-year-old male patient, who presented with a left dorsolateral bulbar infarction, and developed a ipsilateral trigeminal neuralgia afterwards. Case report: A 55-year-old man attended to the emergency room referring sudden incoordination of the left limbs, associated with numbness of the contralateral limbs. The neurological examination showed nystagmus, numbness of the left face, ataxia of the left limbs and numbness of the right limbs. The Magnetic Resonance of the Brain revealed an area of recent infarction in the left posterolateral aspect of the medulla. He underwent thrombolysis, evolving with complete resolution of symptoms. In the week after the initial event, he returned to the outpatient clinic, reporting paroxysms of excruciating pain in the upper lip, nose and left zygomatic region, being diagnosed with neuralgia of the maxillary segment of the trigeminal nerve, improving with introduction of Gabapentin. Conclusion: Although most cases of trigeminal neuralgia are determined by vascular compression of the trigeminal nerve root entry zone, other causes must be considered. The association of this condition with dorsolateral medulla infarction is rare, with only 4 cases reported in the last 10 years.
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RODRIGUES, Isabelle Medeiros, João Francisco Bianchini de TOLEDO, Thiago Abreu SAMAN, and Mário dos Santos FILHO. "UNILATERAL HYDRONEPHROSIS DUE TO URETER OBSTRUCTION AFTER OVARIO-HYSTERECTOMY IN A FELINE - CASE REPORT." In SOUTHERN BRAZILIAN JOURNAL OF CHEMISTRY 2021 INTERNATIONAL VIRTUAL CONFERENCE. DR. D. SCIENTIFIC CONSULTING, 2022. http://dx.doi.org/10.48141/sbjchem.21scon.34_abstract_rodrigues.pdf.

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Hydronephrosis is characterized by the renal pelvis and calyces distension resulting from total or partial urinary outflow obstruction. Ureter injuries are recognized complications of abdominal surgeries, especially sterilization, due to the frequency which they are performed in cats and dogs and the proximity between the ureter and the uterine stump. Some injuries may be acute or chronic, uni or bilaterally, affecting the urinary tract segment parts. Therefore, diagnosis is very important, especially early on, since it makes immediate management easier and may result in a better prognosis, especially when the disease course gets interrupted or its progression gets slowed. Furthermore, the importance of performing sporadic exams, even without previous clinical history for feline patients, is notorious since the nature of the species to hide clinical signs is well known. To certify the success of the surgery and integrity of the organs, it is very important to perform post sterilization exams. It is also crucial to state the importance of computed tomography for the diagnosis since some obstruction causes, such as blood clot, may not be shown in the ultrasound. Computed tomography is also necessary to differentiate hydronephrosis from many injuries that may affect the kidneys and ureters, like ectopic ureter, obstruction by calculi, and surgical ligature. The present study has the objective of reporting and discussing the laboratory, imaging findings, and clinical state of a patient with unilateral hydronephrosis, with asymptomatic evolution of iatrogenic origin due to obstruction by ureter obliteration after ovariohysterectomy (OVH).
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Needham, Mike, and James Collins. "The New Storstrøm Bridge – Pier Design." In IABSE Symposium, Prague 2022: Challenges for Existing and Oncoming Structures. Zurich, Switzerland: International Association for Bridge and Structural Engineering (IABSE), 2022. http://dx.doi.org/10.2749/prague.2022.0104.

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<p>The New Storstrøm Bridge in Denmark has 40 concrete piers ranging from 18 to 35m high. The piers comprise multi-faceted stems and pier heads. To simplify offshore construction a precast segmental solution was used, with a prestressed insitu pier head. The design was optimised through parametric analysis including non-linear modelling and automated calculation reporting. A modular approach maximised repetition of segments between different pier heights to enable precast construction in a factory environment prior to assembly offshore. Non-linear dynamic modelling was used to validate resistance to ship impact. Detailed analysis of the insitu joints between segments was undertaken, using headed bars to provide the required anchorages. The pier head was designed using finite element models to confirm the strut and tie behaviour and a prestress layout that minimised external pockets.</p>
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Milijić, Ana, and Vanja Vukojević. "INTELLECTUAL CAPITAL PERFORMANCE REPORTING MODELS." In 6th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eraz.2020.279.

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For a knowledge-based economy, the basic drivers of economic growth and development are the knowledge, innovation and specific skills of individuals whose „incorporation” into a product/service makes them attractive to customers in the market according to the needs of the 21st century. Thus, in the era of the knowledge economy, individuals with their knowledge, specific abilities and skills represent the basis for creating and maintaining a competitive advantage in the market. However, the traditional financial reporting model cannot fully meet the information requirements of users of 21st century financial statements due to the limited absorption of data concerning the company’s ownership of intangible resources such as knowledge, specific skills of employees and other intellectual resources. In order to fully, reliable and truthful business reporting Many companies choose to voluntarily report on non-financial performance through various reports such as the Business Report and the Notes to the Financial Statements. The aim of this paper is to present modern models of reporting on intellectual capital and to point out possible directions of their further development in the future. Also, in this paper, special emphasis is placed on segments of business assets whose balance sheet (non) coverage leads to significant differences between the book and market values of companies.
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Anđelković, Danijela, and Miloš Ivaniš. "PROFESSIONAL REGULATIONS AS A FINANCIAL REPORTING STRATEGIC COMPONENT IN THE FUNCTION OF THE FUTURE OF TOURISM." In Tourism International Scientific Conference Vrnjačka Banja - TISC. FACULTY OF HOTEL MANAGEMENT AND TOURISM IN VRNJAČKA BANJA UNIVERSITY OF KRAGUJEVAC, 2022. http://dx.doi.org/10.52370/tisc22163da.

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The tourism market is in the process of restructuring as a result of the formation of new generations of tourists with new needs that demand the adjustment of tourism products. Consequently, the manner of conducting business and providing tourist offer packages is also changing. It is obvious that in the future, tourism will rely on new technology, innovation and knowledge development, but tourism growth and development cannot be observed isolated from new financial reporting system made to meet the above stated requirements. The aim of this paper is to research new trends in financial report creation which include financial as well as non-financial information for tourism needs in the future. The research results in this paper indicate that in addition to IAS/IFRS, there are also generally accepted American accounting principles and EU Directive 34, and nowadays they represent the professional regulation key segments contributing to better accounting harmonization and the increase in the quality of information arising from the financial reports for the needs of tourism in the future.
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Mihell, James, Chad Augustine, Zaheed Hasham, and Keith Leewis. "A Risk Approach for Distribution Pipeline Systems." In 2014 10th International Pipeline Conference. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/ipc2014-33394.

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Unlike the circumstance associated with transmission pipelines, where variables that are attributes of risk are typically widely available in GIS systems or in other databases that are geo-referenced to linear assets, risk data for distribution systems are not typically linearly referenced to what is essentially a network system. Therefore the manner in which risk is calculated and displayed for distribution systems must differ significantly from the way these functions are performed on transmission pipelines. In distribution systems, failure (defined as the loss of containment) and the contributors to the likelihood of failure, is often highly correlated to system-specific circumstances, such as type of material used, installation era, and operating environment. These correlations between cause-and-effect as they relate to failure likelihood in distribution systems are not widely recognized on a universal basis, such as they might be in transmission pipeline environments, but are typically unique to each operating system. Because system data for distribution networks is not typically available in a manner that can be linearly geo-referenced to pipeline coordinates the way it is for transmission systems, the convention of mapping risk to pipeline dynamic segments as a function of risk attributes that exist within those dynamic segments is not achievable for distribution systems the way that it is for transmission systems. Therefore, the most effective strategy for performing risk assessments in distribution systems is to create a database in which existing incident data can be correlated to system attributes, and then to use those correlations to create cause-and-effect relationships between system attributes and failure likelihood. Consequences are characterized in terms of the operating environment (e.g., wall-to-wall, residential, etc.), leak magnitude, type of facility (mains vs. service lines), and special mitigating or exacerbating factors, such as availability of excess flow valves, or the presence of inside meters. A risk assessment methodology has been developed that accommodates the above constraints and that meets the stated objectives, and which is well-suited to the distribution system data infrastructure that is typical of most operators. Because the risk assessment approach leverages existing databases and incident reporting structures, it lends itself to automation, and re-evaluation on a regular basis. Reporting is facilitated by a ‘heat map’, which provides immediate insight as to the drivers of risk for each system sub-group having similar design, materials, and operating characteristics.
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Reports on the topic "Segment Reporting"

1

Bialus, Diana, Le Thanh Tam, Thi Thu Hien Nguyen, and Chu Hong Minh. Financial Access of Women-Owned Small and Medium-Sized Enterprises in Viet Nam. Asian Development Bank, December 2022. http://dx.doi.org/10.22617/wps220612-2.

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This working paper identifies challenges in access to finance for women-owned small and medium-sized enterprises (SMEs) in Viet Nam and recommends ways to improve it. Out of 27 banks surveyed, the authors found that only 5 cater to the specific needs of SMEs owned by women. The paper proposes ways of incentivizing financial institutions to invest in this market segment. These include requiring gender-disaggregated data reporting, boosting knowledge on gender lens investing, improving guarantee schemes, and promoting lending to women-owned SMEs as an active hedge against portfolio deterioration. The paper recommends that financial institutions introduce regular tracking of gender-disaggregated data at portfolio level, design and implement gender lens strategies, and develop products and services better tailored to the needs and preferences of women-owned businesses.
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