International Journal of Accounting and Management Sciences (IJAMS)
Special Issue December 2022
DOI https://www.doi.org/10.56830/MMWK4287
Authors
Bashir Bakri Agib Babiker
Fatehaerrhman Elhassan Mansour
Azhari Alhag
Abstract
The study dealt with the effect of Segment reporting information disclosure (IFRS 8) in the value of the company. The study aimed to identify the impact of Segment reporting information disclosure and the company’s value. The study followed the descriptive analytical approach and content analysis by analyzing the data of the field study. The study concluded that there is a direct relationship between Segment reporting information disclosure and the company’s value according to Tobin’s Q scale at a rate of (97.44%), and there is a direct relationship between Segment reporting information disclosure and the company’s value according to the market approach through the profitability multiplier at a rate of (94.92%).
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