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

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References

2008Financial Accounting Standards Board (FASB)1,095 cited
1990The Predictive Ability of Geographic Segment Disclosures106 cited
1993A Test of the Use of Geographical Segment Disclosures86 cited
1989Systematic Risk and the Discretionary Disclosure of Geographical Segments: an Empirical Investigation of Us Multinationals44 cited

Cited by

2014Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards37 cited
2018The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence35 cited
2015The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany30 cited
2018Determinants of segment reporting quality: evidence from EU30 cited
2020The State of Segment Reporting by U.S. Public Entities: 1976–201730 cited
2017International Diversification, SFAS 131 and Post‐Earnings‐Announcement Drift29 cited
2012Proprietary costs, governance and the segment disclosure decision23 cited
2017Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies21 cited

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