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External reporting for segments of a business
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External reporting for segments of a business (1968)External reporting for segments of a busi…Does business model affect accounting choices? An empirical analysis of European listed companies (2015)Does business model affect ac…Changing pattern of competitive disadvantage from disclosing financial information (2006)Changing pattern of competiti…The Impact of Segment Definition on the Accuracy of Analysts' Earnings Forecasts (1997)The Impact of Segment Definit…Over‐Reaction by Security Market Analysts: The Impact of Broker Status and Firm Size (1996)Over‐Reaction by Security Mar…Gains from Disaggregation and the Definition of a Segment: A Note on SSAP 25 (1992)Gains from Disaggregation and…On the Segment Identification Issue (1987)On the Segment Identification…Incentives for Segment Reporting (1981)Incentives for Segment Report…THE QUALITY OF DISCLOSURE AND THE COST OF CAPITAL (1979)THE QUALITY OF DISCLOSURE AND…Segmental Disclosures by Multibusiness Multinational Companies: a Proposal (1978)Segmental Disclosures by Mult…Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)Business Models, Business Strategy and Innovation (2009)Business Model Generation : A Handbook for Visionaries, Game Changers, and Challengers (2010)Financial Reporting: An Accounting Revolution. (1982)Voluntary disclosure with a strategic opponent (1990)The Association between Competition and Managers' Business Segment Reporting Decisions (1998)Determinants of segmental disclosures: evidence from the emerging capital market of Jordan (2013)Impact of Corporate Governance on Disclosure Quality: Empirical Evidence from Listed Banks in Malaysia (2013)Preference in Presentation or Impression Management: A Comparison Study between Chairmen’s Statements of the Most and Least Profitable Australian Companies (2014)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Risk, Return, and Equilibrium: Empirical Tests (1973)Investor relations level and cost of capital: evidence from Japanese firms (2010)The Influence of E-disclosure on the Ex-Ante Cost of Capital of Listed Companies in Brazil (2014)Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements (1985)Analysts' forecasts as earnings expectations (1988)Firm characteristics and analyst following (1989)COMPLIANCE WITH IFRS REQUIRED DISCLOSURE AND ANALYSTS’ FORECAST ERRORS: EVIDENCE FROM BRAZIL (2018)Managers’ segment disclosure choices under IFRS 8: EU evidence (2018)Financial reporting by diversified companies (1968)Journal of business finance and accounting (1978)Prediction Performance of Earnings Forecasts: The Case of U.S. Multinationals (1991)ACCOUNTING AND BUSINESS RESEARCH (2001)Segmental Disclosures and the Segment Identification Problem (1977)UK GAAP—Generally accepted accounting practice in the United Kingdom (1990)The Management Commentary: Comparing Narrative Outcomes from Alternative Regulatory Regimes (2008)Does the Stock Market Overreact? (1985)Further Evidence On Investor Overreaction and Stock Market Seasonality (1987)Evidence that stock prices do not fully reflect the implications of current earnings for future earnings (1990)A Simultaneous Equations Analysis of Analysts’ Forecast Bias, Analyst Following, and Institutional Ownership (2003)Chronic Bias in Earnings Forecasts (2006)THE SUPERIORITY OF ANALYST FORECASTS AS MEASURES OF EXPECTATIONS: EVIDENCE FROM EARNINGS (1978)Information and Competitive Price Systems (1976)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Segmental Disclosure Practice: Thirteen Years On (1992)Change in value relevance of quarterly foreign sales data of U.S. multinational corporations after adopting SFAS 131 (2007)Transfer Pricing And Taxation Implications Disclosure In Segmental Reporting: Malaysian Evidence (2011)
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  • 1981Incentives for Segment Reporting29 cited
  • 1997The Impact of Segment Definition on the Accuracy of Analysts' Earnings Forecasts27 cited
  • 2006Changing pattern of competitive disadvantage from disclosing financial information26 cited
  • 1987On the Segment Identification Issue25 cited
  • 1979THE QUALITY OF DISCLOSURE AND THE COST OF CAPITAL18 cited
  • 1978Segmental Disclosures by Multibusiness Multinational Companies: a Proposal17 cited
  • 2015Does business model affect accounting choices? An empirical analysis of European listed companies16 cited
  • 1996Over‐Reaction by Security Market Analysts: The Impact of Broker Status and Firm Size16 cited
  • 1992Gains from Disaggregation and the Definition of a Segment: A Note on SSAP 2514 cited

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