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Segmental Reporting: A Preparers' Perspective
10 references·0 citing·38 second hop
Segmental Reporting: A Preparers' Perspective (1995)Segmental Reporting: A Preparers' Perspec…A Test of the Use of Geographical Segment Disclosures (1993)A Test of the Use of Geograph…Segmental Disclosure Practice: Thirteen Years On (1992)Segmental Disclosure Practice…Gains from Disaggregation and the Definition of a Segment: A Note on SSAP 25 (1992)Gains from Disaggregation and…Ethical investment and the corporate reporting function (1991)Ethical investment and the co…GROUPING OF CONGLOMERATES BY THEIR SEGMENTS’ ECONOMIC ATTRIBUTES: TOWARDS A MORE MEANINGFUL RATIO ANALYSIS1 (1990)GROUPING OF CONGLOMERATES BY …On the Segment Identification Issue (1987)On the Segment Identification…Developments in Financial Reporting (1981)Developments in Financial Rep…Journal of business finance and accounting (1979)Journal of business finance a…Segmental Disclosures by Multibusiness Multinational Companies: a Proposal (1978)Segmental Disclosures by Mult…Segmental Disclosures and the Segment Identification Problem (1977)Segmental Disclosures and the…Theory of the Firm (1966)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The journal of financial economics (1993)The Impact of Segment Definition on the Accuracy of Analysts' Earnings Forecasts (1997)Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8 (2015)The temporal nature of legitimation: the case of IFRS8 (2016)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)A MULTIVARIATE ANALYSIS OF INDUSTRIAL BOND RATINGS (1973)Studies in Business-Cycle Theory. (1982)Financial reporting by diversified companies (1968)Journal of business finance and accounting (1978)Prediction Performance of Earnings Forecasts: The Case of U.S. Multinationals (1991)ACCOUNTING AND BUSINESS RESEARCH (2001)Environmental Performance and Corporate Disclosure (1980)An evaluation of environmental disclosures made in corporate annual reports (1982)Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms (1985)Corporate social and environmental reporting (1995)Managing Public Impressions: Environmental Disclosures in Annual Reports (1998)Internal organisational factors influencing corporate social and ethical reporting (2002)A contingency framework for the design of accounting information systems (1976)Geographic segment disclosures: Theories, findings, and implications (1997)THE SUPERIORITY OF ANALYST FORECASTS AS MEASURES OF EXPECTATIONS: EVIDENCE FROM EARNINGS (1978)Analysts' forecasts as earnings expectations (1988)Firm characteristics and analyst following (1989)The information content of security prices (1980)The Information Contained in the Components of Earnings (1986)Evidence that stock prices do not fully reflect the implications of current earnings for future earnings (1990)The valuation of the foreign income of US multinational firms: a growth opportunities perspective (1997)The effect of revised IAS 14 on segment reporting by IAS companies (2004)International Diversification, Ownership Structure, Legal Origin, and Earnings Management: Evidence from Taiwan (2009)UK GAAP—Generally accepted accounting practice in the United Kingdom (1990)The Management Commentary: Comparing Narrative Outcomes from Alternative Regulatory Regimes (2008)Accounting for Intangibles: A Theoretical Perspective (1993)A Fresh Look at the Efficient Market Hypothesis: How the Intellectual History of Finance Encouraged a Real “Fraud-on-The-Market” (2000)Firm Image and Individual Investment Decisions (2006)In Defence of Profit Measurement: Some Limitations of Cash Flow and Value Added as Performance Measures for External Reporting (1984)Usefulness of value added reporting: a review and synthesis of the literature (1998)Changing pattern of competitive disadvantage from disclosing financial information (2006)
this work references cited by second hop

References

  • 1991Ethical investment and the corporate reporting function133 cited
  • 1993A Test of the Use of Geographical Segment Disclosures86 cited
  • 1979Journal of business finance and accounting76 cited
  • 1977Segmental Disclosures and the Segment Identification Problem30 cited
  • 1981Developments in Financial Reporting30 cited
  • 1992Segmental Disclosure Practice: Thirteen Years On28 cited
  • 1987On the Segment Identification Issue25 cited
  • 1978Segmental Disclosures by Multibusiness Multinational Companies: a Proposal17 cited
  • 1992Gains from Disaggregation and the Definition of a Segment: A Note on SSAP 2514 cited
  • 1990GROUPING OF CONGLOMERATES BY THEIR SEGMENTS’ ECONOMIC ATTRIBUTES: TOWARDS A MORE MEANINGFUL RATIO ANALYSIS111 cited

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