The Impacts of Segment Reporting Standard, IFRS No. 8, on Segment Disclosure of Hong Kong Listed Firms

被引：0
|
作者：
Li, Yuan-yuan [1 ]
Wan, Tao [2 ]
机构：
[1] East China Jiaotong Univ, Int Sch, Nanchang, Jiangxi, Peoples R China
[2] East China Jiaotong Univ, Coll Informat Engn, Nanchang, Jiangxi, Peoples R China
来源：
INTERNATIONAL CONFERENCE ON E-COMMERCE AND CONTEMPORARY ECONOMIC DEVELOPMENT (ECED 2014) | 2014年
关键词：
Segment disclosure; IFRS No. 8; Quantity of segment information; HKFRS No. 8;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
There is little understanding of the impacts of IFRS No. 8 on firms' segment disclosure as a consequence of implementing this new standard in Hong Kong's unique political and economic environment. This study attempts to compare the quantity of segment information disclosed by Hong Kong listed firms before and after the implementation of IFRS No. 8. It concludes that the quantity of segment disclosure has not improved after the adoption of IFRS No. 8 by Hong Kong listed firms.
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页码：253 / 260
页数：8
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