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The International Journal of Management Science and Information Technology (IJMSIT)

The international journal of management Science and information technology (IJMSIT) is a refereed journal and publishes high-quality theoretical and empirical papers in the areas of management science and information technology. This journal reports the impact of information technologies on the managerial and organizational topics. IJMSIT develops a comprehensive and theoretical framework by using a multidisciplinary approach to management and information technology for researchers and practitioners.

 


Editor-in-chief: J. J. Ferreira, University of Beira Interior, Portugal, Email: jjmf@ubi.pt
Published: Quarterly
Copyright: 2012, North American Institute of Science and Information Technology (NAISIT)
ISSN: ISSN 1923-0265 (Print) - ISSN 1923-0273 (Online) - ISSN 1923-0281 (CD-ROM)

SEGMENT DISCLOSURE PRACTICES AND DETERMINANTS: EVIDENCE FROM ROMANIAN LISTED COMPANIES
20 : Issue 20 (Apr-Jun 2016) ( 2016-06 )

Abstract:

This paper aims to be a theoretical but also an empirical study regarding the way listed companies in Romania comply with the requirements of IFRS 8 “Operating Segments”, assessing which is the information companies usually disclose about their operating segments. The second part of the study is dedicated to studying the factors which determine companies to disclose high quality segment information, particular attention is being paid to assessing to what extent does an independently structured board influence the quality of segment reporting or if there are more powerful internal factors that influence the way companies implement this reporting standard. 

Author(s): Ruxandra-Adriana MATEESCU - Romenia - Bucharest University of Economic Studies
Keywords: Boards’ independence, institutional investors, Romanian listed companies, Segment reporting
Download: Click here to download paper

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