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SEC Line-of-Business Disclosure and Market Risk Adjustments · Study

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ArticleSEC Line-of-Business Disclosure and Market Risk Adjustments

Daniel W. Collins1979

Article1979

SEC Line-of-Business Disclosure and Market Risk Adjustments

Daniel W. Collins · Richard R. Simonds

55 citations·0/0 files stored·Journal of Accounting Research

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Risk Management in Financial Firms

Abstract

Disclosures, Line-of-business reporting, Segment reporting, Risk

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1973Risk, Return, and Equilibrium: Empirical Tests 1976The Economics of Information 1968DIVERSIFICATION AND THE REDUCTION OF DISPERSION: AN EMPIRICAL ANALYSIS*1973A MEAN‐VARIANCE SYNTHESIS OF CORPORATE FINANCIAL THEORY 1971Predicting Earnings: Entity versus Subentity Data 1976Predicting Earnings with Sub-Entity Data: Some Further Evidence 1969A PORTFOLIO ANALYSIS OF CONGLOMERATE DIVERSIFICATION

Cited by

1989Systematic Risk and the Discretionary Disclosure of Geographical Segments: an Empirical Investigation of Us Multinationals 1989Attributes of industry, industry segment and firm‐specific information in security valuation*1989Forecasting Earnings Using Geographical Segment Data: Some UK Evidence 2004The Effect of Oil and Gas Producers' FRR No. 48 Disclosures on Investors' Risk Assessments 1998Corporate Structure and Equity Offerings: Are There Benefits to Diversification?

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Details

Year1979

Typearticle

Published1979-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations55

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2307/2490509

openalex_workW2324679714

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2008

Risk Shifts Following Sarbanes‐Oxley: Influences of Disclosure and Governance

1998The Effect of Industry Diversification on Consensus and Individual Analysts' Earnings Forecasts

2005Economic Consequences of 'Regulation on Corporate Governance': Evidence from India