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Narrative Disclosures under IAS 14R and IFRS 8 by Qatar Listed Companies

GSTF Journal on Business Review

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Field Value
 
Title Narrative Disclosures under IAS 14R and IFRS 8 by Qatar Listed Companies
 
Creator H. Mardini, Ghassan
 
Subject IFRS 8, IAS 14R, IASB, Narrative Disclosures, Qatar
 
Description The objective of this study is to compare thesegmental narrative disclosures of Qatari listed companiesunder IFRS 8 for 2009 with narrative disclosures underIAS 14R for 2008. Specifically, the current study used adisclosure index method to capture (i) the number ofsegments reported; (ii) the geographic segment definitions(areas) included and (iii) the identity of the chief operatingdecision maker (CODM). The current study finds anincrease in the number of companies disclosing segmentalinformation while the number of business and geographicsegments for which information was provided rose underIFRS 8. The geographic definitions increased under IFRS8. It also finds that more than 60% of the samplecompanies determined the identity of the CODM in 2009.Thus, this research shows that IFRS 8 compliance amongstQatar listed companies has resulted in an increase in thenumber of segments and segmental definitions. Thefindings of the current study represent a significantcontribution to knowledge. Specifically, it is the first studyof its kind in Qatar, exploratory in nature and adds to thegrowing literature on financial disclosure in general andon segmental disclosure in developing countries inparticular.
 
Publisher GSTF Journal on Business Review (GBR)
 
Contributor —
 
Date 2013-03-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://dl6.globalstf.org/index.php/gbr/article/view/1265
 
Source GSTF Journal on Business Review (GBR); Vol 2, No 3 (2013): Journal on Business Review (GBR)
ISSN: 2251-2888
2010-4804
 
Language eng
 
Relation http://dl6.globalstf.org/index.php/gbr/article/view/1265/1281
 
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