Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Security Market Effects Associated with SFAS No. 131: Reported Business Segments

10 references·5 citing·44 second hop

FromToDepth

this work references cited by second hop

References

1989Structural Equations with Latent Variables17,500 cited
1991Structural Equations with Latent Variables.17,443 cited
1985Using daily stock returns6,497 cited
1983The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms547 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
2000Motivations for a Change in Disclosure Frequency and Its Consequences: An Examination of Voluntary Quarterly Segment Disclosures294 cited
1996Hypothesis testing in event studies: The case of variance changes76 cited
2000Motivations for Changes in Disclosure Frequency and its Consequences: An Examination of Voluntary Quarterly Segment Disclosures57 cited
2002Competitive Harm and Companies' Positions on SFAS No. 13155 cited

Cited by

2018The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence35 cited
2007Change in value relevance of quarterly foreign sales data of U.S. multinational corporations after adopting SFAS 13127 cited
2010A Study Of Segment Reporting Practices: A Malaysian Perspective25 cited
2012Proprietary costs, governance and the segment disclosure decision

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

23 cited

2022Proprietary Costs and Corporate Lobbying Against Changes in Mandatory Disclosure18 cited