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Kauppakorkeakoulu | Laskentatoimen laitos | Laskentatoimi | 2013
Tutkielman numero: 13471
The effects of IFRS 8 on segment disclosure - evidence from Finnish listed companies
Tekijä: Saariluoma, Susanna
Otsikko: The effects of IFRS 8 on segment disclosure - evidence from Finnish listed companies
Vuosi: 2013  Kieli: eng
Laitos: Laskentatoimen laitos
Aine: Laskentatoimi
Asiasanat: laskentatoimi; accounting; standardit; standards; raportit; reports; laatu; quality; muutos; change
Sivumäärä: 85
» hse_ethesis_13471.pdf pdf  koko: 574 KB (587742)
Avainsanat: IFRS 8; IAS 14; segment reporting; management approach; financial reporting quality


The aim of the study was to assess whether Finnish companies reported more and higher-quality information after the adoption of IFRS 8. The study compares companies' reporting under the previous standard IAS 14R to the level of disclosure under IFRS 8. In particular, the items of interest include the number of segments and segment line items, and the level of segment disaggregation and information about cross-segment transfers. In addition, the study examines the differences between early and regular adopters of the standard and investigates whether company size was related to the occurred reporting changes.


The final sample of the study consists of 110 listed Finnish companies. The segment reporting data for these companies was hand-collected from their annual reports to be able to compare segment reporting under the same financial year. The research questions were examined using statistical analysis with SPSS software. The reporting variables under both standards were compared with non-parametric Wilcoxon signed-ranks test according to the normality test results. The early adoption effect was investigated with Mann-Whitney-U-test and a correlation analysis was conducted to examine the size effect.


The results show that IFRS 8 had little impact on the segment disaggregation or on the number of segment line items. The only significant changes were the substantial decreases in the disclosure levels of assets, liabilities, capital expenditure and equity method income per segment. In addition, the results show that early adopters changed their reporting considerably more than the regular adopters, and that company size did not affect the way the standard was responded to.
Verkkojulkaisut ovat tekijänoikeuden alaista aineistoa. Teokset ovat vapaasti luettavissa ja tulostettavissa henkilökohtaista käyttöä varten. Aineiston käyttö kaupallisiin tarkoituksiin on kielletty.