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Changing pattern of competitive disadvantage from disclosing financial information

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References

1982Financial Reporting: An Accounting Revolution.953 cited
1990Voluntary disclosure with a strategic opponent761 cited
1998The Association between Competition and Managers' Business Segment Reporting Decisions517 cited
1996Segment Reporting to the Capital Market in the Presence of a Competitor389 cited
1985Financial Accounting and Reporting168 cited
1992The effects of line‐of‐business reporting on competition in oligopoly settings*94 cited
1981Developments in Financial Reporting30 cited
1968External reporting for segments of a business30 cited

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2014Preference in Presentation or Impression Management: A Comparison Study between Chairmen’s Statements of the Most and Least Profitable Australian Companies18 cited
2013Impact of Corporate Governance on Disclosure Quality: Empirical Evidence from Listed Banks in Malaysia14 cited
2009What prompts firms to choose between business and geographic segments as a primary segment?13 cited

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