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Geographic segment disclosures in the United States: reporting practices enter a new era · Study

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ArticleGeographic segment disclosures in the United States: reporting practices enter a new era

Nancy B. Nichols2000

Article2000

Geographic segment disclosures in the United States: reporting practices enter a new era

Nancy B. Nichols · Donna L. Street · Sidney J. Gray

43 citations·0/0 files stored·Journal of International Accounting Auditing and Taxation

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

2008Financial Accounting Standards Board (FASB)1990The Predictive Ability of Geographic Segment Disclosures 1993A Test of the Use of Geographical Segment Disclosures 1989Systematic Risk and the Discretionary Disclosure of Geographical Segments: an Empirical Investigation of Us Multinationals

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2014Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards 2018The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence 2015The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany 2018Determinants of segment reporting quality: evidence from EU 2020The State of Segment Reporting by U.S. Public Entities: 1976–2017 2017International Diversification, SFAS 131 and Post‐Earnings‐Announcement Drift 2012Proprietary costs, governance and the segment disclosure decision 2017Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies

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2002The Predictive Ability of Geographic Segment Disclosures by U.S. Companies: SFAS No. 131 vs. SFAS No. 14article · 3 shared references 1997Geographic segment disclosures: Theories, findings, and implicationsarticle · 3 shared references 1997The valuation of the foreign income of US multinational firms: a growth opportunities perspectivearticle · 2 shared references 2004The effect of revised IAS 14 on segment reporting by IAS companiesarticle · 2 shared references 2008Pricing and Mispricing Effects of SFAS 131article · 2 shared references 2006The Impact of Nondisclosure of Geographic Segment Earnings on Earnings Predictabilityarticle · 2 shared references

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Year2000

Typearticle

Published2000-01-01

VenueJournal of International Accounting Auditing and Taxation

ISSN-L1061-9518

Languageen

Citations43

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/s1061-9518(00)00025-2

openalex_workW2005628005

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