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Matias, R., Vilela, D., Castro, G., Penela, D. & Lopes, A.I. (2026). Segment Reporting Systematic Review: An ADO-TCM Framework Approach. In Proceedings of 19th Iberian Conference on Information Systems and Technologies (CISTI 2024). (pp. 294-310).

R. Matias et al.,  "Segment Reporting Systematic Review: An ADO-TCM Framework Approach", in Proc. of 19th Iberian Conf. on Information Systems and Technologies (CISTI 2024), 2026, pp. 294-310

@incollection{matias2026_1777295369750,
	author = "Matias, R. and Vilela, D. and Castro, G. and Penela, D. and Lopes, A.I.",
	title = "Segment Reporting Systematic Review: An ADO-TCM Framework Approach",
	chapter = "",
	booktitle = "Proceedings of 19th Iberian Conference on Information Systems and Technologies (CISTI 2024)",
	year = "2026",
	volume = "",
	series = "",
	edition = "",
	pages = "294-294",
	publisher = "",
	address = "",
	url = "https://doi.org/10.1007/978-3-032-12888-1"
}

TY  - CHAP
TI  - Segment Reporting Systematic Review: An ADO-TCM Framework Approach
T2  - Proceedings of 19th Iberian Conference on Information Systems and Technologies (CISTI 2024)
AU  - Matias, R.
AU  - Vilela, D.
AU  - Castro, G.
AU  - Penela, D.
AU  - Lopes, A.I.
PY  - 2026
SP  - 294-310
SN  - 2367-3370
UR  - https://doi.org/10.1007/978-3-032-12888-1
AB  - The relevance of the study lies in the global extension of segment reporting requirements, driven by calls from the investment community and har-monization projects between countries. The article highlights a trend in segment reporting regulation, leading to numerous studies examining practices, determi-nants, value relevance, and the IASB’s IFRS 8 Post-Implementation Review. The objective of the study is to provide a comprehensive overview of existing literature on Segment Reporting, elucidate the methodology used (including bibliometric analysis, PRISMA framework, and ADO-TCM analysis), and present results and conclusions derived from the data analyzed through these methodologies. The study aims to contribute to the understanding of segment reporting practices and their implications for stakeholders in the financial reporting landscape. In the realm of positive outcomes, it is observed that the adoption of a management app-roach significantly enhances the accuracy of analysts’ forecasts. Furthermore, the alignment between segmentation notes and Management Discussion and Analysis (MD&A) proves to be instrumental in augmenting the depth and effectiveness of analysis. Additionally, the implementation of IFRS 8 manifests as a noteworthy positive aspect, bringing about a quantitative upswing in reporting practices. Con-versely, a less favorable aspect surfaces concerning the use of non-IFRS segment data. This alternative data source is associated with a decline in the precision of forecasts, concurrently giving rise to heightened levels of uncertainty in the analytical predictions.
ER  -