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Determinants of voluntary disclosure of segment information: A re‐examination of the role of diversification strategy
6 references·9 citing·44 second hop
Determinants of voluntary disclosure of segment information: A re‐examination of the role of diversification strategy (1997)Determinants of voluntary disclosure of s…VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION: FURTHER AUSTRALIAN EVIDENCE (1995)VOLUNTARY DISCLOSURE OF SEGME…VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES (1993)VOLUNTARY DISCLOSURE OF SEGME…VOLUNTARY DISCLOSURE OF FINANCIAL SEGMENT DATA: NEW ZEALAND EVIDENCE (1992)VOLUNTARY DISCLOSURE OF FINAN…The Predictive Ability of Geographic Segment Disclosures (1990)The Predictive Ability of Geo…Predicting Earnings with Sub-Entity Data: Some Further Evidence (1976)Predicting Earnings with Sub-…Predicting Earnings: Entity versus Subentity Data (1971)Predicting Earnings: Entity v…The myth of the “good governance code”: an analysis of the relationship between ownership structure and the comply-or-explain disclosure (2018)The myth of the “good governa…Company Disclosure In Indonesia: Corporate Governance Practice, Ownership Structure, Competition And Total Assets (2012)Company Disclosure In Indones…International Firm Lobbying and ED 8 Operating Segments (2011)International Firm Lobbying a…Adopting XBRL in Italy: Early evidence of fit between Italian GAAP Taxonomy and current reporting practices of non-listed companies (2011)Adopting XBRL in Italy: Early…Disclosure via website corporativo: um exame de informações financeiras e de governança no mercado brasileiro (2009)Disclosure via website corpor…Corporate Governance in Alternative Investment Market (AIM) Companies: Determinants of Corporate Governance Disclosure (2009)Corporate Governance in Alter…Un estudio meta-analítico de los factores determinantes de la revelación de información (2006)Un estudio meta-analítico de …Applying Voluntary Disclosure Theories to Intangibles Reporting: Evidence from the Portuguese Stock Market (2005)Applying Voluntary Disclosure…Determinants of Voluntary Disclosure of Financial Information On the Internet by Brazilian Firms (2004)Determinants of Voluntary Dis…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process (2013)Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper:Towards a Disclosure Framework for the Notes (2013)Corporate lobbying and labor relations: Evidence from employee-level litigations (2017)Discretionary disclosure (1983)Positive Accounting Theory (1985)Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies (2007)Determinants of corporate social responsibility disclosure: the case of Islamic banks (2011)An analysis of Australian company carbon emission disclosures (2013)Determinants of corporate borrowing (1977)Drivers of voluntary intellectual capital disclosure in listed biotechnology companies (2007)The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia (2009)Corporate governance and voluntary disclosure in Kuwait (2010)Towards a Positive Theory of the Determination of Accounting Standards. 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this work references cited by second hop

References

  • 1993VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES337 cited
  • 1995VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION: FURTHER AUSTRALIAN EVIDENCE163 cited
  • 1992VOLUNTARY DISCLOSURE OF FINANCIAL SEGMENT DATA: NEW ZEALAND EVIDENCE157 cited
  • 1971Predicting Earnings: Entity versus Subentity Data127 cited
  • 1976Predicting Earnings with Sub-Entity Data: Some Further Evidence120 cited
  • 1990The Predictive Ability of Geographic Segment Disclosures106 cited

Cited by

  • 2011International Firm Lobbying and ED 8 Operating Segments34 cited
  • 2011Adopting XBRL in Italy: Early evidence of fit between Italian GAAP Taxonomy and current reporting practices of non-listed companies32 cited
  • 2012Company Disclosure In Indonesia: Corporate Governance Practice, Ownership Structure, Competition And Total Assets29 cited
  • 2004Determinants of Voluntary Disclosure of Financial Information On the Internet by Brazilian Firms27 cited
  • 2018The myth of the “good governance code”: an analysis of the relationship between ownership structure and the comply-or-explain disclosure26 cited
  • 2005Applying Voluntary Disclosure Theories to Intangibles Reporting: Evidence from the Portuguese Stock Market22 cited
  • 2009Corporate Governance in Alternative Investment Market (AIM) Companies: Determinants of Corporate Governance Disclosure19 cited

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  • 2009Disclosure via website corporativo: um exame de informações financeiras e de governança no mercado brasileiro18 cited
  • 2006Un estudio meta-analítico de los factores determinantes de la revelación de información17 cited