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The relationship between competition and business segment reporting decisions under the management approach of IAS 14 Revised

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References

1998Law and Finance17,902 cited
1983Discretionary disclosure3,477 cited
1990Financial disclosure policy in an entry game852 cited
1990Information quality and discretionary disclosure784 cited
1990Voluntary disclosure with a strategic opponent761 cited
1998The Association between Competition and Managers' Business Segment Reporting Decisions517 cited
2005Managers' Motives to Withhold Segment Disclosures and the Effect of SFAS No. 131 on Analysts' Information Environment466 cited
2003The Impact of SFAS No. 131 on Information and Monitoring454 cited
1996Segment Reporting to the Capital Market in the Presence of a Competitor389 cited
1994Self-Enforcing Voluntary Disclosures345 cited
2003A multinational test of determinants of corporate disclosure313 cited
1993Disclosure Policy and Competition Cournot vs. Bertrand.305 cited
2005The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future Earnings257 cited
2000Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings235 cited
1993Disclosure Policies with Multiple Users224 cited

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1990Endogenous proprietary costs through firm interdependence179 cited

Cited by

2019The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union63 cited
2016Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors60 cited
2005Operating Segments: The Usefulness of IFRS 859 cited
2010Determinants of the Accounting Choice between Alternative Reporting Methods for Interests in Jointly Controlled Entities42 cited
2014Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards37 cited
2011International Firm Lobbying and ED 8 Operating Segments34 cited
2015Segment Reporting: Is IFRS 8 Really Better?34 cited
2015The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany30 cited
2012Ownership Structure Effect on the Extent of Segment Disclosure: Evidence from Malaysia30 cited
2018Determinants of segment reporting quality: evidence from EU30 cited
2012Proprietary costs, governance and the segment disclosure decision23 cited
2016The temporal nature of legitimation: the case of IFRS822 cited
2013Determinants of segmental disclosures: evidence from the emerging capital market of Jordan20 cited
2016The Impact of IFRS 8 on Segment Disclosure Practice: Panel Evidence from Italy17 cited
2015Does business model affect accounting choices? An empirical analysis of European listed companies16 cited
2018Managers’ segment disclosure choices under IFRS 8: EU evidence14 cited