Abstract
The aim of this paper is to examine the changes, in the wake of the adoption of IFRS 8, in the information disclosed on business segments. This standard, titled “Operating Segments,” in force since 1 January 2009, replaces IAS 14 (“Segment Reporting”) and converges with the American SFAS 131. Our study draws on half-yearly reports from CAC 40 companies to examine changes in segments and in indicators before and after the transition to IFRS 8. Our results show that, unlike companies in the United States under SFAS 131, large French companies have not reported more segments or increased the number of indicators they publish.
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