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Segment Disclosure and Cost of Capital

Citations

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Cited by:

  1. Göttsche, Max & Küster, Stephan & Steindl, Tobias, 2021. "The usefulness of Non-IFRS segment data," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
  2. Hsin-Yi Yu & Li-Wen Chen, 2017. "Ambiguous Customer Identity Disclosure and the Cost of Equity Capital," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 20(03), pages 1-29, September.
  3. Ali Meftah Gerged & Lane Matthews & Mohamed Elheddad, 2021. "Mandatory disclosure, greenhouse gas emissions and the cost of equity capital: UK evidence of a U‐shaped relationship," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 908-930, February.
  4. Xi Li, 2015. "Accounting Conservatism and the Cost of Capital: An International Analysis," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(5-6), pages 555-582, June.
  5. Engy Elsayed Abdelhak & Khaled Hussainey, 2025. "The Impact of Audit Quality and Corporate Governance on Financial Segment Disclosure in Egypt," IJFS, MDPI, vol. 13(2), pages 1-24, April.
  6. Lou, Zhukun & Li, Sujie & Tong, Jingyi & Zhao, Jing, 2025. "ESG rating disagreement and the cost of equity capital," Global Finance Journal, Elsevier, vol. 66(C).
  7. Martin Bugeja & Robert Czernkowski & Daryl Moran, 2015. "The Impact of the Management Approach on Segment Reporting," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 310-366, April.
  8. Peter Kajüter & Martin Nienhaus, 2017. "The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 28-58, March.
  9. Omobolanle Abike AJIBOLA & Niyi Solomon AWOTOMILUSI (Ph.D) & Oluwapomile Joseph OBAMOYEGUN, 2024. "Effect of Segment Reporting Practice on Investors Decision Making: A Comparative Analysis of Nigeria and South Africa," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(4), pages 1258-1278, April.
  10. Mohamed Toukabri & Mohammed Abdulkareem Adawi, 2025. "Revisiting the relation between geographical diversification and corporate social responsibility: the role of segment disclosure (SFAS 131) and institutional environment," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(10), pages 24455-24490, October.
  11. Yikun Chen & Ning Hu & Yanan Cao & Savannah (Yuanyuan) Guo & Yuhan Wang, 2024. "The information effect versus governance effect of comment letters: Evidence from the cost of equity capital," International Review of Finance, International Review of Finance Ltd., vol. 24(4), pages 714-742, December.
  12. Adrian, Christofer & Garg, Mukesh & Viet Pham, Anh & Phang, Soon-Yeow & Truong, Cameron, 2022. "Policy and oversight of corporate political activities and the cost of equity capital," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
  13. Persakis, Anthony & Iatridis, George Emmanuel, 2017. "The joint effect of investor protection, IFRS and earnings quality on cost of capital: An international study," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 46(C), pages 1-29.
  14. Ahmed Saleh & Ahmed Aboud & Yasser Eliwa, 2023. "IFRS 8 and the cost of capital in Europe," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 3198-3231, July.
  15. García-Sánchez, Isabel-María & Noguera-Gámez, Ligia, 2017. "Integrated information and the cost of capital," International Business Review, Elsevier, vol. 26(5), pages 959-975.
  16. Schreder, Max, 2018. "Idiosyncratic information and the cost of equity capital: A meta-analytic review of the literature," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 142-172.
  17. Chung, Dennis Y. & Hrazdil, Karel & Novak, Jiri & Suwanyangyuan, Nattavut, 2019. "Does the large amount of information in corporate disclosures hinder or enhance price discovery in the capital market?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 36-52.
  18. Kang, Helen & Gray, Sidney J., 2019. "Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals," The British Accounting Review, Elsevier, vol. 51(3), pages 259-276.
  19. Edith Leung & Arnt Verriest, 2015. "The Impact of IFRS 8 on Geographical Segment Information," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 273-309, April.
  20. Wolfgang Ballwieser, 2019. "Überlegungen zu Theorie und Praxis der Finanzberichterstattung: Herausforderungen, Erkenntnisse und Lücken [Reflections on Theory and Practice of Financial Reporting: Challenges, Scientific Findings, and Gaps]," Schmalenbach Journal of Business Research, Springer, vol. 71(2), pages 169-211, July.
  21. Diantimala, Yossi & Wijayana, Singgih, 2024. "Compliance and familiarity with fixed assets' disclosure requirements and firm value," Emerging Markets Review, Elsevier, vol. 62(C).
  22. Dongmin Kong & Lu Shi, 2023. "Financial constraints and political catering disclosures of non‐state‐owned firms: Evidence from textual analysis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4533-4563, December.
  23. Francesco Mazzi & Paul André & Dionysia Dionysiou & Ioannis Tsalavoutas, 2017. "Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital," Accounting and Business Research, Taylor & Francis Journals, vol. 47(3), pages 268-312, April.
  24. Taran, Alina & Simga-Mugan, Can & Mironiuc, Marilena, 2021. "Country-segment disclosure of foreign operations from Central and Eastern Europe: Country-level determinants and value relevance," Journal of Multinational Financial Management, Elsevier, vol. 62(C).
  25. Matthews, Lane & Heyden, Mariano L.M. & Zhou, Dan, 2022. "Paradoxical transparency? Capital market responses to exploration and exploitation disclosure," Research Policy, Elsevier, vol. 51(1).
  26. André, Paul & Filip, Andrei & Moldovan, Rucsandra, 2016. "Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors," The International Journal of Accounting, Elsevier, vol. 51(4), pages 443-461.
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