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Cited by

• 1975SEC product-line reporting and market efficiency57 cited
• 2003Users’ perceptions of various aspects of Kuwaiti corporate reporting50 cited
• 2015Segment Reporting: Is IFRS 8 Really Better?34 cited
• 1981Incentives for Segment Reporting29 cited
• 1997The Impact of Segment Definition on the Accuracy of Analysts' Earnings Forecasts27 cited
• 1987On the Segment Identification Issue25 cited
• 2010What drives cross-segment diversity in returns and risks? Evidence from Japanese and U.S. firms24 cited
• 1980THE PREDICTIVE ABILITY OF UK SEGMENT REPORTS23 cited
• 2007Competitive disadvantage and segment disclosure: evidence from Malaysian listed companies22 cited
• 1984A COST‐BENEFIT STUDY OF DISCLOSURE REQUIREMENTS FOR MULTINATIONAL CORPORATIONS21 cited
• 2015The Wheat Study on Establishment of Accounting Principles (1971–72): A historical study19 cited
• 1979THE QUALITY OF DISCLOSURE AND THE COST OF CAPITAL18 cited
• 2016The Impact of IFRS 8 on Segment Disclosure Practice: Panel Evidence from Italy17 cited
• 1996Academic Research in Accounting: The Last 50 Years17 cited
• 1978