Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
March 3, 2026Accounting Economics and Law - A Convivium

The Interplay Between Country-By-Country Reporting and Geographic Segment Reporting in the Extractive Industries: Evidence from the United Kingdom

View Full Paper
Ask AI
Bookmark
Share

Authors

SKSameh Kobbi-FakhfakhFDFatma Driss

Discussion

Loading...

Member takes

Overview

Analysis shows public reporting impacts accounting practices in UK extractive industries, suggesting regulatory gaps.

Key Points

  • This study investigates the impact of mandatory extractive payments disclosure on geographic segment reporting practices in the UK.
  • Analyzed data from UK-listed extractive multinationals between 2010 and 2021.
  • Evaluated compliance with extractive payments disclosure requirements.
  • Conducted panel regressions to assess changes in geographic segment reporting practices.
  • High compliance with mandatory extractive payments disclosure was observed.
  • Extractive payments reports provided more detailed country-level information than segment notes under IFRS 8.
  • No systematic changes in geographic segment aggregation or disclosure extent were found after mandatory reporting.

Cite This Study

Kobbi-Fakhfakh et al. (2026) studied this question.

synapsesocial.com/papers/69a67eb2f353c071a6f0a19bhttps://doi.org/10.1515/ael-2024-0027
View Full Paper
Ask AI
Bookmark
Share

Also Consider

Synapse has enriched 4 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Predictive Ability of Geographic Segment Disclosures1990 · 117 citations
  2. 2The effect of mandatory extraction payment disclosures on corporate tax avoidance: evidence from the United Kingdom2023 · 4 citations
  3. 3Institutionalized Organizations: Formal Structure as Myth and Ceremony1977 · 28,120 citations
  4. 4The Aggregation Problem in Financial Statements: An Informational Approach1968 · 65 citations