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The Effect of SFAS No. 131 on the Cross-segment Variability of Profits Reported by Multiple Segment Firms

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2014Segment Disclosure and Cost of Capital93 cited
2013The Impact of Segment Reporting Under the IFRS 8 and SFAS 131 Management Approach: A Research Review

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80 cited

2015Determinants of segment disclosure deficiencies and the effect of the SEC comment letter process74 cited

2014Classification Shifting Using the “Corporate/Other” Segment64 cited

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