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The Joint Impact of Enhanced Segment Comparability and Competitive Views on Managers’ Resource Allocation Decisions: Pre- and Post- Updated Segment Reporting Standard (ASU 2023-07)
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Outgoing claims: the papers this work cites, builds on, or argues with.
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Interactionism in Personality and Social Psychology: An integrated Approach to Understanding the Mind and Behaviour
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The Social Responsibility of Business Is to Increase Its Profits
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Valuation-Driven Profit Transfer Among Corporate Segments
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The tradeoff between relevance and comparability in segment reporting✩
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The competition–performance relation: A meta-analytic review and test of the opposing processes model of competition and performance.
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Executive Compensation, Strategic Competition, and Relative Performance Evaluation: Theory and Evidence
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The Cost of Diversity: The Diversification Discount and Inefficient Investment
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Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131
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Cross-Firm Real Earnings Management
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Relative Performance Evaluation and Competitive Aggressiveness
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The Benefits of Financial Statement Comparability
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The Effects of Guidance Frequency and Guidance Goal on Managerial Decisions
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CEO Turnover and Relative Performance Evaluation
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Tendencies toward Group Comparability in Competitive Bargaining
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Competitor Orientation: Effects of Objectives and Information on Managerial Decisions and Profitability
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The Overpowering Effect of Social Comparison Information
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The Local Dominance Effect in Self-Evaluation: Evidence and Explanations
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Competitor Orientation and the Evolution of Business Markets
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Relative Performance Evaluation and Related Peer Groups in Executive Compensation Contracts
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Accounting Comparability and the Accuracy of Peer-Based Valuation Models
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Technological Peer Pressure and Product Disclosure
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Decreasing Operational Distortion and Surrogation Through Narrative Reporting
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Theory Testing and Process Evidence in Accounting Experiments
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'Throw it in as a Covariate'? Common Problems using Measured Control Variables in Experimental Research
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The Cost of Diversity: The Diversification Discount and Inefficient Investment
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CEO Turnover and Relative Performance Evaluation
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No Contest: The Case against Competition
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NAVIGATING THE COMPETITIVE LANDSCAPE: THE DRIVERS AND CONSEQUENCES OF COMPETITIVE AGGRESSIVENESS.
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Classification Shifting Using the “Corporate/Other” Segment
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inferredcites →https://doi.org/10.2308/accr-51053openalex-extracted
Accounting Comparability and the Accuracy of Peer-Based Valuation Models
inferredcites →https://doi.org/10.2308/accr-52056openalex-extracted
Technological Peer Pressure and Product Disclosure
inferredcites →https://doi.org/10.2308/accr.00000019openalex-extracted
Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data
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Relative Performance Evaluation and Related Peer Groups in Executive Compensation Contracts
inferredcites →https://doi.org/10.2308/accr.2005.80.3.751openalex-extracted
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inferredcites →https://doi.org/10.2308/accr.2007.82.4.869openalex-extracted
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The State of Segment Reporting by U.S. Public Entities: 1976–2017
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Competitor-oriented objectives: the myth of market share
inferredcites →https://doi.org/10.3386/w4376openalex-extracted
Tobin's Q, Corporate Diversification and Firm Performance
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Executive Compensation, Strategic Competition, and Relative Performance Evaluation: Theory and Evidence
inferredcites →https://doi.org/10.5465/amj.2007.24162081openalex-extracted
Competitive Tension: The Awareness-Motivation-Capability Perspective
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Predicting Sales Revenue by Using Artificial Neural Network in Grocery Retailing Industry: A Case Study in Turkey
inferredcites →https://doi.org/10.2307/1252289openalex-snapshot
Effects of Trait Competitiveness and Perceived Intraorganizational Competition on Salesperson Goal Setting and Performance
inferredcites →https://doi.org/10.2308/accr-52078openalex-snapshot
Accounting Manipulation, Peer Pressure, and Internal Control
inferredcites →https://doi.org/10.2308/accr-52277openalex-snapshot
Decreasing Operational Distortion and Surrogation Through Narrative Reporting
inferredcites →https://doi.org/10.2308/ajpt-2020-011openalex-snapshot
'Throw it in as a Covariate'? Common Problems using Measured Control Variables in Experimental Research
inferredcites →https://doi.org/10.2308/tar-2019-1001openalex-snapshot
Theory Testing and Process Evidence in Accounting Experiments
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