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Strategic revelation of differences in segment earnings growth · Study

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ArticleStrategic revelation of differences in segment earnings growth

Qian Wang2011

OA

Articlegreen2011

Strategic revelation of differences in segment earnings growth

Qian Wang · Michael Ettredge · Ying Huang · Lili Sun

40 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

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References

1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers 1997A Survey of Corporate Governance 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1983Discretionary disclosure 2006Over-investment of free cash flow 2003Limited attention, information disclosure, and financial reporting 2001Financial accounting information and corporate governance 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature

Cited by

2018The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence 2014The relation between segment disclosure and earnings quality 2020The State of Segment Reporting by U.S. Public Entities: 1976–2017 2012Managers Segment Financial Reporting Choice: An Analysis Of Firms Segment Reconciliations

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2015Determinants of segment disclosure deficiencies and the effect of the SEC comment letter processarticle · 14 shared references 2013Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131article · 12 shared references 2014The relation between segment disclosure and earnings qualityarticle · 10 shared references 2010What drives cross-segment diversity in returns and risks? Evidence from Japanese and U.S. firmsarticle · 10 shared references 2013The Impact of Segment Reporting Under the IFRS 8 and SFAS 131 Management Approach: A Research Reviewarticle · 9 shared references 2014The Impact of IFRS 8 on Geographical Segment Informationarticle · 9 shared references

Details

Year2011

Typearticle

Published2011-06-24

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations40

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2011.05.001

openalex_workW3124650957

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