References

• 1983Discretionary disclosure3,477 cited
• 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
• 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
• 1985Disclosure of Nonproprietary Information1,923 cited
• 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
• 1998The Association between Competition and Managers' Business Segment Reporting Decisions517 cited
• 2007Segment Profitability and the Proprietary and Agency Costs of Disclosure467 cited
• 2005Managers' Motives to Withhold Segment Disclosures and the Effect of SFAS No. 131 on Analysts' Information Environment466 cited
• 2003The Impact of SFAS No. 131 on Information and Monitoring454 cited
• 2004Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies419 cited
• 1981Accounting for Stewardship419 cited
• 1996Segment Reporting to the Capital Market in the Presence of a Competitor389 cited
• 2007Some obstacles to global financial reporting comparability and convergence at a high level of quality350 cited
• 2005Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences