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Segment Reporting And The Eec Multinationals

Author

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  • GRAY, SJ

Abstract

No abstract is available for this item.

Suggested Citation

  • Gray, Sj, 1978. "Segment Reporting And The Eec Multinationals," Journal of Accounting Research, Wiley Blackwell, vol. 16(2), pages 242-253.
    • Handle: RePEc:bla:joares:v:16:y:1978:i:2:p:242-253
    DOI: http://hdl.handle.net/10.2307/2490565
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    Citations

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    Cited by:

    1. Frédéric Demerens & Pascale Delvaille, 2010. "Information sectorielle : quelle place dans les rapports des analystes financiers ? Une étude empirique du secteur hôtelier international," Post-Print hal-00484285, HAL.
    2. Flanigan, Mary A. & Tondkar, Rasoul H. & Andrews, Robert L., 1999. "An Empirical Investigation of Factors Affecting the Selection of Markets for Foreign Bond Issues," The International Journal of Accounting, Elsevier, vol. 34(1), pages 71-92.
    3. David Alexander & Pascale Delvaille & Frédéric Demerens & Anne Le Mahn & Jean-Louis Paré, 2013. "L'Information Sectorielle Publiee Par Les Entreprises : Le Cas Des Eti Segment Information Disclosed By Firms: The Case Of Intermediate-Size European Listed Companies," Post-Print hal-00999030, HAL.
    4. Franzen, Nina & Weißenberger, Barbara E., 2018. "Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 1-19.

    More about this item

    Keywords

    Segment reporting; Quantitive significance criteria; FASB standards; EEC;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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