However, it is also questionable whether IFRS 8 only initially caused a greater impact when replacing the previous one, with a stagnation of its effects in later years. Geographic areas are also becoming more specific, but there seems to be less information released for each of these types of segments ( Aleksanyan and Danbolt, 2015, Crawford et al., 2012, Franzen and WeiОІenberger, 2015, Leung and Verriest, 2015 Nichols et al., 2012). In summary, with the introduction of IFRS 8, the entities started to disclose more segments, but less information items by segment ( Aleksanyan and Danbolt, 2015, Bugeja, Czernkowski and Moran, 2015, Crawford, Extance, Helliar and Power, 2012, Franzen and WeiОІenberger, 2015, Kang and Gray, 2013, Leung and Verriest, 2015, Lucchese and Di Carlo, 2016, Nichols, Street and Cereola, 2012, Pardal, Morais and Curto, 2015). At stake, the 'management approach' used by IFRS 8 is not consensual, especially among the users of FS, who have some disadvantages. According to VГ©ron (2007), IFRS 8 was involved in some controversy, comparing this standard with its background and other accounting regulations. In this context, there may be explanatory factors regarding the difference in attitude among entities regarding the level of disclosure of information by segment. This, in turn, results in the non-disclosure of all the information required by IFRS 8 by some entities. The International Financial Reporting Standards (IFRS) 8 Operating Segments, which replaced the International Accounting Standard (IAS) 14 with the same denomination, intrinsically contemplates a 'management approach' that has been the subject of some criticism, since in the genesis not all entities substantially disclose the information by segment, namely on geographical areas. Palabras Claves:В PresentaciГіn Informes IFRS 8 InformaciГіn por segmentos Segmentos de explotaciГіnДespite the potential of segment reporting, accounting regulations play an important role in the regulation / imposition of reporting by segments abroad, since in this way the entities more clearly identify the information by segments that, due to their relevance (usefulness), must disclose to the users of the financial statements (FS). AdemГЎs, el Гєltimo parece que tambiГ©n estГЎ afectado por la existencia de barreras a la entrada (directamente) y el grado de internacionalizaciГіn (inversamente). Los resultados indican que el tamaГ±o es directamente relacionado con el nГєmero de segmentos presentados y el nivel de divulgaciГіn requerido para cada segmento.

Para este propГіsito, hemos investigado la divulgaciГіn por segmentos presentada en conformidad con las International Financial Reporting Standards (IFRS) 8 del International Accounting Standards Board (IASB), tal cual, adoptada por la UniГіn Europea, basado en informes y cuentas consolidadas (para el aГ±o 2015) de una muestra de 91 entidades del Portuguese Stock Index (PSI 20), Cotation AssistГ©e en Continu (CAC-40), Deutscher Aktienindex (DAX-30) y OMX Nordic 40 (OMX-N40). Esta investigaciГіn se basa en identificar los factores explicativos que pueden influir en el nivel de la divulgaciГіn de la informaciГіn por segmentos. Sin embargo, las entidades que los reportan no siempre garantizan el inherente potencial de la informaciГіn por segmentos.

La informaciГіn por segmentos (externa) es una herramienta relevante para los inversores y otras partes interesadas, una vez que la informaciГіn se presenta en un punto divisional, que permite mГЎs precisiГіn de anГЎlisis para la tomada de decisiГіn. Keywords:В Presentation Disclosures IFRS 8 Segment reporting Operating segments Further, the latter seems to be also influenced by the existence of barriers to entry (directly) and the degree of internationalisation (inversely). The findings indicate that size is directly related to both the number of operating segments disclosed and the level of disclosure required for each segment.

For this purpose, we have investigated the segment disclosures presented in accordance with the International Financial Reporting Standards (IFRS) 8 of the International Accounting Standards Board (IASB), as adopted by the European Union, based on consolidated reports and accounts (for the year 2015) of a sample of 91 entities from the Portuguese Stock Index (PSI-20), Cotation AssistГ©e en Continu (CAC-40), Deutscher Aktienindex (DAX-30) and OMX Nordic 40 (OMX-N40). This research aims to identify the explanatory factors that may influence the level of segment disclosure. However, reporting entities do not always assure the inherent potential of segment reporting. Segment reporting (external) is a relevant tool for investors and other stakeholders, as the information is presented in a divisional way, enabling more accurate analysis to be made for decision making.

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