The effects of IFRS 8 on segment disclosure - evidence from Finnish listed companies

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dc.contributorAalto-yliopistofi
dc.contributorAalto Universityen
dc.contributor.authorSaariluoma, Susanna 
dc.contributor.departmentLaskentatoimen laitosfi
dc.contributor.departmentDepartment of Accountingen
dc.contributor.schoolKauppakorkeakoulufi
dc.contributor.schoolSchool of Businessen
dc.date.accessioned2014-01-31T07:19:57Z
dc.date.available2014-01-31T07:19:57Z
dc.date.dateaccepted2013-12-03 
dc.date.issued2013 
dc.description.abstractAbstract RESEARCH OBJECTIVES 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. DATA AND METHODOLOGY 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. RESULTS 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.en
dc.ethesisid13471 
dc.format.extent85 
dc.format.mimetypeapplication/pdfen
dc.identifier.urihttps://aaltodoc.aalto.fi/handle/123456789/12236
dc.identifier.urnURN:NBN:fi:aalto-201401311284
dc.language.isoenen
dc.locationP1 Ifi
dc.programme.majorAccountingen
dc.programme.majorLaskentatoimifi
dc.subject.heleconlaskentatoimi 
dc.subject.heleconaccounting 
dc.subject.heleconstandardit 
dc.subject.heleconstandards 
dc.subject.heleconraportit 
dc.subject.heleconreports 
dc.subject.heleconlaatu 
dc.subject.heleconquality 
dc.subject.heleconmuutos 
dc.subject.heleconchange 
dc.subject.keywordIFRS 8 
dc.subject.keywordIAS 14 
dc.subject.keywordsegment reporting 
dc.subject.keywordmanagement approach 
dc.subject.keywordfinancial reporting quality 
dc.titleThe effects of IFRS 8 on segment disclosure - evidence from Finnish listed companiesen
dc.typeG2 Pro gradu, diplomityöfi
dc.type.dcmitypetexten
dc.type.ontasotMaster's thesisen
dc.type.ontasotPro gradu tutkielmafi
local.aalto.idthes13471
local.aalto.openaccessyes
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