"The Role Of The Segment Disclosure In Strengthen The RelevanceOf Financial Reports " "An Empirical Study on the banks listed in the Damascus Securities Exchange"


Abstract in English

The objective of this research is primarily to indicate the role of the segmentdisclosure instrengthen the relevance of financial reports, through the statement of the role of the segmentinformation in enhance the ability to predict the market price of the shares, and the stockshare of future operating cash flows. To achieve this, the search is divided into two parts: theoretical and practical, the first part, is about the concept of segment disclosure and the nature of the information provided about the facility and ways to divide the property into segments, and indicate theconcept ofrelevance financial reports, and the characteristics that make the financial reports, relevance to the needs of users, and then show the importance informational content segment disclosure in promoting therelevanceof financial reports.

References used

Aleksanyan, Mark &Danbolt, Jo (2015). "Segment Reporting: Is IFRS 8 Really Better?" , Forthcoming in Accounting in Europe, A Journal of the European Accounting Association, Available at SSRN
B., Jacqueline & S., Gregory (2009). "The value relevance of segment data", The university of Melbourne, Australia
Conceptual Framework For Financial Reporting (2010). Hong Kong institute of Certified Public Accountants

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