Shirinov, U.A. (2026) Improving the Methodology for Assessing the Quality of Segment Reporting Information. American Journal of Economics and Business Management, 9 (10). ISSN 2576-5973

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Abstract

This article examines the theoretical and methodological foundations for assessing the quality of segment reporting information and provides a systematic analysis of the distinctive features, advantages, and limitations of existing assessment approaches. Particular attention is given to the role of high-quality segment information in enhancing the transparency, relevance, and analytical usefulness of financial reporting for investors, creditors, management, and other stakeholders. Based on the requirements and disclosure principles of IFRS 8, the key dimensions for assessing the quality of segment information are identified and systematized. These dimensions include the quantity and completeness of disclosed information, the level of disaggregation, economic differentiation across operating segments, consistency and comparability of segment data, reconciliation and reliability, materiality and information coverage, as well as overall compliance with the disclosure requirements of the standard. The study argues that evaluating these dimensions separately does not provide a sufficiently comprehensive representation of segment reporting quality. Therefore, by integrating the identified criteria into a unified assessment framework, the application of the SR-Qlty composite quality index is proposed. The proposed index enables the multidimensional characteristics of segment reporting quality to be transformed into a quantitative measure, facilitates comparisons across reporting periods and entities, and provides a methodological basis for identifying weaknesses in segment disclosures. The SR-Qlty index may therefore serve as an analytical tool for assessing the overall quality, transparency, comparability, and decision-usefulness of segment reporting information.

Item Type:	Article
Uncontrolled Keywords:	Segment Accounting, Segment Reporting, Segment Information, Information Quality, Operating Segment, IFRS 8, Quality Assessment, Composite Quality Index, SR-Qlty, Comparability, Reliability, Disaggregation
Subjects:	H Social Sciences
Depositing User:	admin eprints
Date Deposited:	16 Oct 2026 14:56
Last Modified:	16 Oct 2026 14:56
URI:	http://eprints.umsida.ac.id/id/eprint/17217

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