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Firm characteristics and voluntary disclosure of geographic segment data by US multinational companies
16 references·0 citing·43 second hop
Firm characteristics and voluntary disclosure of geographic segment data by US multinational companies (2004)Firm characteristics and voluntary disclo…The Impact of SFAS No. 131 on Information and Monitoring (2003)The Impact of SFAS No. 131 on…Security Market Effects Associated with SFAS No. 131: Reported Business Segments (2002)Security Market Effects Assoc…Segment Disclosures under SFAS No. 131: Has Business Segment Reporting Improved? 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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
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  • 1993VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES337 cited
  • 2000An Analysis of Segment Disclosures under SFAS No. 131 and SFAS No. 14174 cited
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  • 1995VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION: FURTHER AUSTRALIAN EVIDENCE163 cited
  • 1992VOLUNTARY DISCLOSURE OF FINANCIAL SEGMENT DATA: NEW ZEALAND EVIDENCE157 cited
  • 1981Discussion of Voluntary Corporate Disclosure: The Case of Interim Reporting121 cited
  • 1997Determinants of voluntary disclosure of segment information: A re‐examination of the role of diversification strategy56 cited
  • 2000Geographic segment disclosures in the United States: reporting practices enter a new era43 cited

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  • 2002Security Market Effects Associated with SFAS No. 131: Reported Business Segments37 cited
  • 2000Disclosing Disaggregated Information20 cited
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