المؤلفون: Öztürk, Can

المصدر: Perspectives on International Financial Reporting and Auditing in the Airline Industry

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/S1479-351220220000035004

المؤلفون: Fonseca, Miguel Rodrigues Tabau

المساهمون: Fonseca, Maria José Martins Lourenço da, Ribeiro, Ricardo Miguel Martins da Costa, Veritati - Repositório Institucional da Universidade Católica Portuguesa

مصطلحات موضوعية: IFRS 8, IAS 14, Segmentos operacionais, Resultado por segmento, Value relevance, Euronext 100, Operating segments, Income per segment, Domínio/Área Científica::Ciências Sociais::Economia e Gestão

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10400.14/39514

المؤلفون: Santos, Henrique Machado

المساهمون: Correia, Maria Luísa C. F. Leite Castro Anacoreta, Veritati - Repositório Institucional da Universidade Católica Portuguesa

مصطلحات موضوعية: Rendimento, IFRS 15, IFRS 8, Revenue, Domínio/Área Científica::Ciências Sociais::Economia e Gestão

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10400.14/38698

المؤلفون: Akuchi, Betty N., Egbunike, Patrick A., Oduche, Ikechukwu J.

المصدر: Journal of Global Accounting; Vol. 8 No. 3 (2022): December; 86-97 ; 1118-6828

مصطلحات موضوعية: Corporate Attributes, IFRS – 8, Segment disclosure, Segment reporting

وصف الملف: application/pdf

Relation: https://journals.unizik.edu.ng/index.php/joga/article/view/1435/1148; https://journals.unizik.edu.ng/index.php/joga/article/view/1435

الاتاحة: https://journals.unizik.edu.ng/index.php/joga/article/view/1435

المؤلفون: Lopes, A. I., Trofimova, A.

مصطلحات موضوعية: IFRS 8, Segmentos operacionais, Sector bancário, Instituições financeiras, Bancos da União Europeia, Relato por segmentos, Determinantes

وصف الملف: application/pdf

Relation: http://hdl.handle.net/10071/26941; Lopes, A. I., & Trofimova, A. (2022). Determinantes do número de segmentos operacionais pós-adoção da IFRS 8: Evidência em Bancos da União Europeia. Contabilidade e Gestão: Portuguese Journal of Accounting and Management, 25, 167-202

الاتاحة: http://hdl.handle.net/10071/26941

المؤلفون: Lenormand, Gaëlle, Touchais, Lionel

المصدر: Journal of Applied Accounting Research, 2021, Vol. 22, Issue 2, pp. 383-400.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/JAAR-05-2020-0088

المؤلفون: Gabriel, Daniela da Silva Branco

المساهمون: Fonseca, Maria José Martins Lourenço da, Veritati - Repositório Institucional da Universidade Católica Portuguesa

مصطلحات موضوعية: IFRS 8, Segmentos operacionais, Compliance, Divulgações, Informação por segmentos operacionais, Operating segments, Disclosures, Disclosure levels for operating segmentation, Domínio/Área Científica::Ciências Sociais::Economia e Gestão

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10400.14/32165

المؤلفون: Vladimir Obradovic, Marko Milasinovic, Jasmina Bogicevic

المصدر: Economic Horizons, Vol 23, Iss 1, Pp 55-70 (2021)

مصطلحات موضوعية: segment reporting, international financial reporting standard (ifrs) 8, stock companies, belgrade stock exchange, zagreb stock exchange, Business, HF5001-6182, Economics as a science, HB71-74

وصف الملف: electronic resource

Relation: https://horizonti.ekfak.kg.ac.rs/sites/default/files/Casopis/2021_1/EH_2021_1_en_5_VO.pdf; https://doaj.org/toc/1450-863X; https://doaj.org/toc/2217-9232

URL الوصول: https://doaj.org/article/e3ec49efc4a8459eb0eb0f358995bedd

المؤلفون: Ahmed Saleh, Ahmed Aboud, Yasser Eliwa

مصطلحات موضوعية: 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

Relation: 2134/17705018.v1; https://figshare.com/articles/journal_contribution/IFRS_8_and_the_cost_of_capital_in_Europe/17705018

الاتاحة: https://figshare.com/articles/journal_contribution/IFRS_8_and_the_cost_of_capital_in_Europe/17705018

المؤلفون: Saleh, A, Aboud, A, Eliwa, Y

مصطلحات موضوعية: IFRS 8, segment reporting quality, the cost of debt capital, the cost of equity capital, the European Union, the management approach

وصف الملف: 3198 - 3231; Print-Electronic

Relation: International Journal of Finance and Economics; ORCID iDs: Ahmed Saleh orcid:0000-0001-7961-1557; Ahmed Aboud orcid:0000-0001-8972-7203; Yasser Eliwa orcid:0000-0002-7883-6313.; Saleh, A., Aboud, A. and Eliwa, Y. (2023) 'IFRS 8 and the cost of capital in Europe', International Journal of Finance and Economics, 28 (3), pp. 3198 - 3231. doi:10.1002/ijfe.2590.; https://bura.brunel.ac.uk/handle/2438/25733; https://doi.org/10.1002/ijfe.2590

الاتاحة: https://bura.brunel.ac.uk/handle/2438/25733
https://doi.org/10.1002/ijfe.2590

المؤلفون: Trofimova, Anastasiia

مصطلحات موضوعية: Contabilidade -- Accounting, IFRS International financial reporting standards, Setor bancário, Bolsa de valores -- Stock exchange, Informação económica, Informação financeira, União Europeia, Segment reporting, Operating segments, Financial and economic characteristics, IFRS 8

وصف الملف: application/pdf; application/octet-stream

الاتاحة: http://hdl.handle.net/10071/18939

المؤلفون: Mardini, Ghassan H., Ammar, Sameh

المصدر: Accounting Research Journal, 2019, Vol. 32, Issue 3, pp. 326-343.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/ARJ-05-2017-0093

المؤلفون: Mardini, Ghassan H.

المساهمون: Power, David, Crawford, Louise

مصطلحات موضوعية: 657, International accounting Standards, International financial reporting standards, IAS 14R, IFRS 8, Jordan, Segmental reporting

URL الوصول: https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.578838

المؤلفون: Rojahn, Joachim, Schweinzger, Oliver, Zechser, Florian, FOM Hochschule für Oekonomie & Management, ifes Institut für Empirie & Statistik

مصطلحات موضوعية: ddc:330, Segmentberichterstattungstransparenz, IFRS 8, Variablenwichtigkeit, logistische Regression, Random Forest

Relation: Series: ifes Schriftenreihe; No. 29; urn:isbn:978-3-89275-434-3; gbv-ppn:1823589073; http://hdl.handle.net/10419/266565; RePEc:zbw:fomies:29

الاتاحة: http://hdl.handle.net/10419/266565

المؤلفون: Mardini, Ghassan H., Tahat, Yasean A., Power, David M.

المصدر: Journal of Accounting in Emerging Economies, 2018, Vol. 8, Issue 2, pp. 279-299.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/JAEE-05-2017-0061

المؤلفون: Wen-Hsien Tsai, Shu-Hui Lan, Hsiu-Li Lee

المصدر: Sustainability; Volume 12; Issue 10; Pages: 4303

مصطلحات موضوعية: Activity-Based Standard Costing (ABSC), Manufacturing Execution System (MES), Activity-Based Costing (ABC), Enterprise Resource Planning (ERP), International Financial Reporting Standards (IFRS), Cyber-Physical Systems (CPS), Internet of Things (IoT), IFRS 8 operating segments (IFRS 8), Business Unit (BU), Chief Operating Decision Maker (CODM), carbon emission reduction, environmental sustainability

جغرافية الموضوع: agris

وصف الملف: application/pdf

Relation: Sustainable Management; https://dx.doi.org/10.3390/su12104303

الاتاحة: https://doi.org/10.3390/su12104303

المؤلفون: Amado, Pedro Miguel Lopes

المساهمون: Albuquerque, Fábio, RCIPL

مصطلحات موضوعية: Divulgações, IFRS 8, Relato por segmentos, Segmentos operacionais, Disclosures, Segment reporting, Operating segments

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10400.21/10550

المؤلفون: Freitas, Bárbara Telo

مصطلحات موضوعية: Contabilidade, Bolsa de valores, Análise da informação, Performance, Sociedades financeiras, Europa, Segment reporting, Level of compliance, IFRS 8, PSI 20, IBEX 35, CAC 40, BEL 20, AEX

وصف الملف: application/pdf; application/octet-stream

الاتاحة: http://hdl.handle.net/10071/13748

المؤلفون: Erni Suryandari, Imelda Puspita Arisanti

المصدر: Journal of Accounting and Investment, Vol 18, Iss 1, Pp 128-140 (2016)

مصطلحات موضوعية: ifrs 8, psak 5, framing effect, non professional investor’s interpretation, Accounting. Bookkeeping, HF5601-5689

وصف الملف: electronic resource

Relation: https://journal.umy.ac.id/index.php/ai/article/view/2290; https://doaj.org/toc/2622-3899; https://doaj.org/toc/2622-6413

URL الوصول: https://doaj.org/article/ba371579cd4c41128943ad182e90b0fd

المؤلفون: Pardal, Pedro Nuno Coelho Palhão Bicho

مصطلحات موضوعية: IFRS 8, Relato por segmentos, Abordagem de gestão, Custos de competitividade, Segment reporting, Management approach, Competitive harm

وصف الملف: application/pdf

Relation: 978-989-732-684-4

الاتاحة: http://hdl.handle.net/10071/9497