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SEC Line-of-Business Disclosure and Market Risk Adjustments

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References

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Cited by

1989Systematic Risk and the Discretionary Disclosure of Geographical Segments: an Empirical Investigation of Us Multinationals44 cited
1989Attributes of industry, industry segment and firm‐specific information in security valuation*40 cited
1989Forecasting Earnings Using Geographical Segment Data: Some UK Evidence36 cited
2004The Effect of Oil and Gas Producers' FRR No. 48 Disclosures on Investors' Risk Assessments34 cited
1998Corporate Structure and Equity Offerings: Are There Benefits to Diversification?33 cited
2008Risk Shifts Following Sarbanes‐Oxley: Influences of Disclosure and Governance29 cited

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1998

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

28 cited

2005Economic Consequences of 'Regulation on Corporate Governance': Evidence from India24 cited

2012Proprietary costs, governance and the segment disclosure decision23 cited

1986GEOGRAPHICAL SEGMENT DISCLOSURE AND MULTINATIONAL RISK PROFILE21 cited

1995Earnings forecast accuracy and geographic segment disclosures20 cited

1994The Information Content of Segment Disclosures: Australian Evidence20 cited

1978Line of Business Reporting and Security Prices: An Analysis of an SEC Disclosure Rule: Comment19 cited

1979THE QUALITY OF DISCLOSURE AND THE COST OF CAPITAL18 cited