Data analysis and model specificationThe data analysis has been conducted among three phases, linked to the research questions. The first one has been oriented to understand if the introduction of IFRS 8 had modified the way to report segment information of Italian listed companies, with the implementation of management approach, increasing the data disaggregation, or maintaining a conservative position justified by proprietary costs theory.In particular, we examine whether the implementation of the new standard has led some changes in the number and/or the definition of the represented operative segments. Specifically, for each year we examined in the segment reporting has been modified referring to:• number of segments• definition of published segment• changes in the process of information aggregation and definition of segment (for example, maintaining the geographical segmentation, but modify the aggregates).
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