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Competitive Harm and Companies' Positions on SFAS No. 131

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References

1998The Association between Competition and Managers' Business Segment Reporting Decisions517 cited
1996Segment Reporting to the Capital Market in the Presence of a Competitor389 cited
2000Measurement Errors and Information Content of Segment Reporting92 cited

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2010Discretionary Disclosure of Proprietary Information in a Multisegment Firm75 cited
2007Congressional Intervention in the Standard-Setting Process: An Analysis of the Stock Option Accounting Reform Act of 200455 cited
2006A theory of the corporate decision to resist FASB standards: An organization theory perspective47 cited
2006Competitive harm and geographic area disclosure under SFAS 13144 cited
2011A Lobbying Approach to Evaluating the Whistleblower Provisions of the Dodd-Frank Reform Act of 201043 cited
2014Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards37 cited
2002Security Market Effects Associated with SFAS No. 131: Reported Business Segments37 cited
2011International Firm Lobbying and ED 8 Operating Segments34 cited
2005Does the “management approach” contribute to segment reporting transparency?34 cited
2015The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany30 cited

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2006

How does accounting fit into a firm’s political strategy?

28 cited

2009Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance Assessment of Large First Year Adopters27 cited

2010What drives cross-segment diversity in returns and risks? Evidence from Japanese and U.S. firms24 cited

2014Informed Headquarters and Socialistic Internal Capital Markets21 cited

2019Does location matter for disclosure? Evidence from geographic segments19 cited

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