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THE IMPACT OF SEGMENTAL REPORTING DISCLOSURE ON A FIRM'S PERCEIVED RISK
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THE IMPACT OF SEGMENTAL REPORTING DISCLOSURE ON A FIRM'S PERCEIVED RISK (2003)THE IMPACT OF SEGMENTAL REPORTING DISCLOS…American Economic Review (2019)American Economic ReviewEquilibrium in an Imperfect Market: A Constraint on the Number of Securities in the Portfolio (2016)Equilibrium in an Imperfect M…Heterogeneous Investment Opportunities in Multiple-Segment Firms and the Incremental Value Relevance of Segment Accounting Data (2003)Heterogeneous Investment Oppo…LOB and geographic segment disclosures: an analysis of the impact of IAS 14 revised (2002)LOB and geographic segment di…Segment Disclosures under SFAS No. 131: Has Business Segment Reporting Improved? (2000)Segment Disclosures under SFA…An Analysis of Segment Disclosures under SFAS No. 131 and SFAS No. 14 (2000)An Analysis of Segment Disclo…A Test of the Use of Geographical Segment Disclosures (1993)A Test of the Use of Geograph…Systematic Risk and the Discretionary Disclosure of Geographical Segments: an Empirical Investigation of Us Multinationals (1989)Systematic Risk and the Discr…Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques (1981)Evidence on the effect of bon…SEC Line-of-Business Disclosure and Market Risk Adjustments (1979)SEC Line-of-Business Disclosu…Different Market Reactions to Discretionary and Nondiscretionary Accounting Changes (1977)Different Market Reactions to…Predicting Earnings with Sub-Entity Data: Some Further Evidence (1976)Predicting Earnings with Sub-…SEC product-line reporting and market efficiency (1975)SEC product-line reporting an…Tests of the multiperiod two-parameter model (1974)Tests of the multiperiod two-…Predicting Earnings: Entity versus Subentity Data (1971)Predicting Earnings: Entity v…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Liquidity Preference as Behavior Towards Risk (1958)Portfolio Selection: Efficient Diversification of Investments (1959)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Bank funding modes (1987)Residual Risk, Trading Costs, and Commodity Futures Risk Premia: (1988)Social Performance and Firm Risk: Impact of the Financial Crisis (2016)The Pricing of Options and Corporate Liabilities (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)UNDERSTANDING AND CONDUCTING EVENT STUDIES (1983)Does it Pay to Change Your Company's Name? A Stock Market Perspective (1987)Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective (2016)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Risk, Return, and Equilibrium: Empirical Tests (1973)PROJECT VALUATION WITH MEAN‐REVERTING CASH FLOW STREAMS (1978)THE UK STOCK MARKET AND ECONOMIC FACTORS: A NEW APPROACH (1995)Inflation and Bitcoin: A descriptive time-series analysis (2021)Business segment performance redux: a multilevel approach (2005)Financial Accounting Standards Board (FASB) (2008)Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131 (2013)Corporate Diversification and the Cost of Debt: The Role of Segment Disclosures (2015)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)The Time Series Behavior of Earnings (1970)SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME (1972)The Predictive Ability of Geographic Segment Disclosures (1990)Earnings presentation effects on manager reporting choices and investor decisions (2014)Using daily stock returns (1985)Efficient Capital Markets: II (1991)The Effects of SFAS 131 Geographic Segment Disclosures by U.S. Multinational Companies on the Valuation of Foreign Earnings (2007)Top-down or bottom-up: Aggregate versus disaggregate extrapolations (1992)Do Industry‐Level Analyses Improve Forecasts of Financial Performance? (2008)Golden rule of forecasting: Be conservative (2015)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage (1998)The Promise of Entrepreneurship as a Field of Research (2000)
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References

  • 2019American Economic Review10,902 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 2016Equilibrium in an Imperfect Market: A Constraint on the Number of Securities in the Portfolio542 cited
  • 1981Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques196 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
  • 1971Predicting Earnings: Entity versus Subentity Data127 cited
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  • 1993A Test of the Use of Geographical Segment Disclosures86 cited
  • 2003Heterogeneous Investment Opportunities in Multiple-Segment Firms and the Incremental Value Relevance of Segment Accounting Data80 cited
  • 1975SEC product-line reporting and market efficiency57 cited
  • 2002LOB and geographic segment disclosures: an analysis of the impact of IAS 14 revised56 cited
  • 1979SEC Line-of-Business Disclosure and Market Risk Adjustments55 cited
  • 1977Different Market Reactions to Discretionary and Nondiscretionary Accounting Changes

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54 cited
  • 1989Systematic Risk and the Discretionary Disclosure of Geographical Segments: an Empirical Investigation of Us Multinationals44 cited
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