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Rules- versus judgement-based accounting disclosure in the UK
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References

  • 1972Economic theory of teams1,071 cited
  • 1990Voluntary disclosure with a strategic opponent761 cited
  • 1999The Combined Code on Corporate Governance391 cited
  • 1996Segment Reporting to the Capital Market in the Presence of a Competitor389 cited
  • 1994Self-Enforcing Voluntary Disclosures345 cited
  • 2002Enron: what happened and what we can learn from it272 cited
  • 1993Disclosure Policies with Multiple Users224 cited
  • 1992Voluntary financial disclosure in an entry game with continua of types*198 cited
  • 2000An Analysis of Segment Disclosures under SFAS No. 131 and SFAS No. 14174 cited
  • 2000Segment Disclosures under SFAS No. 131: Has Business Segment Reporting Improved?163 cited
  • 1996Operating and Financial Review40 cited
  • 1977Segmental Disclosures and the Segment Identification Problem30 cited
  • 1987On the Segment Identification Issue25 cited
  • 2002Policy reforms in the aftermath of accounting scandals23 cited
  • 1999THE IMPACT OF SSAP 25 AND THE 10% MATERIALITY RULE ON SEGMENT DISCLOSURE IN THE UK16 cited

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