Narrative Disclosures under IAS 14R and IFRS 8 by Qatar Listed Companies

Ghassan H. Mardini


The objective of this study is to compare the
segmental narrative disclosures of Qatari listed companies
under IFRS 8 for 2009 with narrative disclosures under
IAS 14R for 2008. Specifically, the current study used a
disclosure index method to capture (i) the number of
segments reported; (ii) the geographic segment definitions
(areas) included and (iii) the identity of the chief operating
decision maker (CODM). The current study finds an
increase in the number of companies disclosing segmental
information while the number of business and geographic
segments for which information was provided rose under
IFRS 8. The geographic definitions increased under IFRS
8. It also finds that more than 60% of the sample
companies determined the identity of the CODM in 2009.
Thus, this research shows that IFRS 8 compliance amongst
Qatar listed companies has resulted in an increase in the
number of segments and segmental definitions. The
findings of the current study represent a significant
contribution to knowledge. Specifically, it is the first study
of its kind in Qatar, exploratory in nature and adds to the
growing literature on financial disclosure in general and
on segmental disclosure in developing countries in


IFRS 8, IAS 14R, IASB, Narrative Disclosures, Qatar

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