IFRS 8 requires publicly listed companies to disclose information their operating segments, products and services, the geographical

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IFRS 8 requires publicly listed companies to disclose information their operating segments, products and services, the geographical areas in which they operate, and their major customers. In a recent research study on Indian firms, it is found that family ownership has an inverse relationship with voluntary financial disclosure of segment financial information in listed firms in India. From a corporate governance perspective – discuss the pros and cons of doing the same. If you were a regulator, what would you suggest? Discuss.

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Financial Accounting For Management

ISBN: 9789385965661

4th Edition

Authors: Neelakantan Ramachandran, Ram Kumar Kakani

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