IFRS 8 and the cost of capital in Europe

This study examines segment reporting information usefulness after the adoption of IFRS 8 in 18 European Union countries. Specifically, 1) we introduce a new comprehensive measure of segment reporting quality that reflects four different dimensions of segment information, 2) we investigate the impac...

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Bibliographic Details

Main Authors:	Ahmed Saleh, Ahmed Aboud, Yasser Eliwa
Format:	Default Article
Published:	2022
Subjects:	Economics Banking, Finance and Investment The management approach The European Union Segment reporting quality The cost of debt capital The cost of equity capital IFRS 8
Online Access:	https://hdl.handle.net/2134/17705018.v1
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