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Does the "management approach" contribute to segment reporting transparency?

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  • Paul, Jack W.
  • Largay III, James A.

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  • Paul, Jack W. & Largay III, James A., 2005. "Does the "management approach" contribute to segment reporting transparency?," Business Horizons, Elsevier, vol. 48(4), pages 303-310.
    • Handle: RePEc:eee:bushor:v:48:y:2005:i:4:p:303-310
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    References listed on IDEAS

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    1. Maines, LA & McDaniel, LS & Harris, MS, 1997. "Implications of proposed segment reporting standards for financial analysts' investment judgments," Journal of Accounting Research, Wiley Blackwell, vol. 35, pages 1-24.
    2. Christine A. Botosan, 2000. "Evidence That Greater Disclosure Lowers The Cost Of Equity Capital," Journal of Applied Corporate Finance, Morgan Stanley, vol. 12(4), pages 60-69, January.
    3. Harris, MS, 1998. "The association between competition and managers' business segment reporting decisions," Journal of Accounting Research, Wiley Blackwell, vol. 36(1), pages 111-128.
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    Cited by:

    1. Ana Gisbert & Begoña Navallas & Domi Romero, 2014. "Proprietary costs, governance and the segment disclosure decision," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 733-763, August.
    2. Obradović Vladimir & Karapavlović Nemanja, 2016. "External Segment Reporting in the Republic of Serbia," Economic Themes, Sciendo, vol. 54(1), pages 155-176, March.
    3. Bradley Lail & Jason MacGregor & Martin Stuebs & Timothy Thomasson, 2015. "The Influence of Regulatory Approach on Tone at the Top," Journal of Business Ethics, Springer, vol. 126(1), pages 25-37, January.
    4. 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.

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