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Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1007/0-387-26336-5_844openalex-snapshot
Financial Accounting Standards Board (FASB)
inferredcites →https://doi.org/10.1016/0165-4101(83)90011-3openalex-snapshot
Discretionary disclosure
inferredcites →https://doi.org/10.1016/0165-4101(90)90021-uopenalex-snapshot
Information quality and discretionary disclosure
inferredcites →https://doi.org/10.1016/0304-405x(94)00798-6openalex-snapshot
Diversification's effect on firm value
inferredcites →https://doi.org/10.1016/j.jcorpfin.2004.08.003openalex-snapshot
Interpreting logit regressions with interaction terms: an application to the management turnover literature
inferredcites →https://doi.org/10.1016/s0165-1765(03)00032-6openalex-snapshot
Interaction terms in logit and probit models
inferredcites →https://doi.org/10.1046/j.1475-679x.2003.00122.xopenalex-snapshot
What's My Line? A Comparison of Industry Classification Schemes for Capital Market Research
inferredcites →https://doi.org/10.1086/261970openalex-snapshot
Tobin's q, Corporate Diversification, and Firm Performance
inferredcites →https://doi.org/10.1086/296120openalex-snapshot
Tobin's $q$ Ratio and Industrial Organization
inferredcites →https://doi.org/10.1086/466995openalex-snapshot
The Informational Role of Warranties and Private Disclosure about Product Quality
inferredcites →https://doi.org/10.1093/rfs/12.2.311openalex-snapshot
Causes and Effects of Corporate Refocusing Programs
inferredcites →https://doi.org/10.1093/rfs/hhn103openalex-snapshot
The Limitations of Industry Concentration Measures Constructed with Compustat Data: Implications for Finance Research
inferredcites →https://doi.org/10.1111/0022-1082.00200openalex-snapshot
The Cost of Diversity: The Diversification Discount and Inefficient Investment
inferredcites →https://doi.org/10.1111/1475-679x.00100openalex-snapshot
The Impact of SFAS No. 131 on Information and Monitoring
inferredcites →https://doi.org/10.1111/j.1475-679x.2004.00154.xopenalex-snapshot
Disclosure Quality and the Excess Value of Diversification
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00289.xopenalex-snapshot
Managerial Empire Building and Firm Disclosure
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb01115.xopenalex-snapshot
Managerial Entrenchment and Capital Structure Decisions
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb03809.xopenalex-snapshot
Cash Flow and Investment: Evidence from Internal Capital Markets
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb03811.xopenalex-snapshot
Agency Problems, Equity Ownership, and Corporate Diversification
inferredcites →https://doi.org/10.1162/003355398555676openalex-snapshot
Are Internal capital Markets Efficient?
inferredcites →https://doi.org/10.1177/1536867x0400400206openalex-snapshot
Computing Interaction Effects and Standard Errors in Logit and Probit Models
inferredcites →https://doi.org/10.2139/ssrn.1069422openalex-snapshot
Proprietary Costs and Privately Held Firms' Financing Choice between Public Offerings and Private Placements
inferredcites →https://doi.org/10.2139/ssrn.1108526openalex-snapshot
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inferredcites →https://doi.org/10.2139/ssrn.56108openalex-snapshot
The Cost of Diversity: The Diversification Discount and Inefficient Investment
inferredcites →https://doi.org/10.2307/2491273openalex-snapshot
Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
inferredcites →https://doi.org/10.2307/2491323openalex-snapshot
The Association between Competition and Managers' Business Segment Reporting Decisions
inferredcites →https://doi.org/10.2307/2491473openalex-snapshot
Discretionary Management Earnings Forecast Disclosures: Antecedents and Outcomes Associated with Forecast Venue and Forecast Specificity Choices
inferredcites →https://doi.org/10.2307/2491502openalex-snapshot
Segment Reporting to the Capital Market in the Presence of a Competitor
inferredcites →https://doi.org/10.2307/2672936openalex-snapshot
Motivations for a Change in Disclosure Frequency and Its Consequences: An Examination of Voluntary Quarterly Segment Disclosures
inferredcites →https://doi.org/10.2307/3003562openalex-snapshot
Good News and Bad News: Representation Theorems and Applications
inferredcites →https://doi.org/10.2308/accr.2005.80.3.751openalex-snapshot
Managers' Motives to Withhold Segment Disclosures and the Effect of SFAS No. 131 on Analysts' Information Environment
inferredcites →https://doi.org/10.2308/accr.2007.82.4.869openalex-snapshot
Segment Profitability and the Proprietary and Agency Costs of Disclosure
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Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia
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Discretionary allocation of corporate income to segments
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Voluntary disclosure and market competition: Theory and evidence from the U.S. services sector
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The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism
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inferred← citeshttps://doi.org/10.2139/ssrn.3220724openalex-snapshot
Information Asymmetry in Spinoffs: The Role of Incremental Disclosure
inferred← citeshttps://doi.org/10.2139/ssrn.3315673openalex-snapshot
Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards
inferred← citeshttps://doi.org/10.2139/ssrn.3358435openalex-snapshot
Breaking it Down: Competitive Costs of Cost Disclosures
inferred← citeshttps://doi.org/10.2139/ssrn.3427748openalex-snapshot
Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review
inferred← citeshttps://doi.org/10.2139/ssrn.3435099openalex-snapshot
The Real Effects of Geographic Lending Disclosure on Banks
inferred← citeshttps://doi.org/10.2139/ssrn.3449813openalex-snapshot
Mandated Financial Reporting and Corporate Innovation
inferred← citeshttps://doi.org/10.2139/ssrn.3456743openalex-snapshot
Real Effects of Disclosure Regulation: Evidence from U.S. Import Competition
inferred← citeshttps://doi.org/10.2139/ssrn.3554850openalex-snapshot
Private Information Acquisition via FOIA Requests Made to the SEC
inferred← citeshttps://doi.org/10.2139/ssrn.3697752openalex-snapshot
Nowhere to Hide: Corporate Restructuring Activities Response to Mandatory Segment Disclosure
inferred← citeshttps://doi.org/10.2139/ssrn.3816623openalex-snapshot
Corporate Websites: A New Measure of Voluntary Disclosure
inferred← citeshttps://doi.org/10.2139/ssrn.3820017openalex-snapshot
Foreign tax holiday participation and U.S. job and investment loss
inferred← citeshttps://doi.org/10.2139/ssrn.4017752openalex-snapshot
Target Value Uncertainty and Goodwill Impairment: Public and Private Targets
inferred← citeshttps://doi.org/10.2139/ssrn.4093677openalex-snapshot
Bank Competition and the Quality of Management Forecasts
inferred← citeshttps://doi.org/10.2139/ssrn.4100797openalex-snapshot
Mandatory Environmental Disclosure with Options to Withhold Trade Secrets
inferred← citeshttps://doi.org/10.2139/ssrn.4181054openalex-snapshot
Product Market Competition and Disclosure Content Differentiation
inferred← citeshttps://doi.org/10.2139/ssrn.4266130openalex-snapshot
A Nuanced Response to Anti-Corruption Laws: The Role of Strategic Opacity
inferred← citeshttps://doi.org/10.2139/ssrn.4268220openalex-snapshot
Voluntary Disclosure in Leader-Follower Markets
inferred← citeshttps://doi.org/10.2139/ssrn.4286813openalex-snapshot
The Role of Managerial Reporting Quality in Investment Efficiency
inferred← citeshttps://doi.org/10.2139/ssrn.4306826openalex-snapshot
Do Index Investors Impact Investee Firms’ Disclosure Aggregation?
inferred← citeshttps://doi.org/10.2139/ssrn.4358256openalex-snapshot
Mandatory ESG Reporting and Corporate Performance
inferred← citeshttps://doi.org/10.2139/ssrn.4515643openalex-snapshot
Tax-Related Disclosure Costs: Evidence from Redactions in Material Contracts
inferred← citeshttps://doi.org/10.2139/ssrn.4770544openalex-snapshot
Is Voluntary and Mandatory CSR Disclosure Credible? Evidence from Insider Trading
inferred← citeshttps://doi.org/10.2139/ssrn.4944369openalex-snapshot
Innovation and Welfare Impacts of Disclosure Regulation: A General Equilibrium Approach
inferred← citeshttps://doi.org/10.2139/ssrn.5229408openalex-snapshot
Internal Control and Voluntary Disclosure
inferred← citeshttps://doi.org/10.2139/ssrn.5275691openalex-snapshot
Country-Specific Sentiment and Geographic Segment Disclosure
inferred← citeshttps://doi.org/10.2139/ssrn.5401803openalex-snapshot
Are Auditors' CAM Disclosures Influenced by Client Proprietary Cost Concerns?
inferred← citeshttps://doi.org/10.2139/ssrn.5946655openalex-snapshot
One Piece: Political Uncertainty and Firm Investment across the Taiwan Strait
inferred← citeshttps://doi.org/10.2139/ssrn.6036415openalex-snapshot
Investor Information Acquisition and Managerial Resource Adjustment: Evidence from the Tick Size Pilot Program
inferred← citeshttps://doi.org/10.2139/ssrn.6952439openalex-snapshot
Real Effects of Aggregate Information: Evidence from Environmental Investments
inferred← citeshttps://doi.org/10.21511/imfi.22(2).2025.14openalex-snapshot
Mandatory and voluntary segment disclosures of listed companies in Nigeria: A recursive transition matrix analysis
inferred← citeshttps://doi.org/10.2308/acch-50709openalex-snapshot
Classification Shifting Using the “Corporate/Other” Segment
inferred← citeshttps://doi.org/10.2308/acch-50898openalex-snapshot
The Economic Consequences of Disclosure Quality under SFAS No. 131
inferred← citeshttps://doi.org/10.2308/acch-52464openalex-snapshot
Earnings Shortfalls and Strategic Profit Allocations in Segment Reporting
inferred← citeshttps://doi.org/10.2308/accr-51325openalex-snapshot
Corporate Diversification and the Cost of Debt: The Role of Segment Disclosures
inferred← citeshttps://doi.org/10.2308/accr-51558openalex-snapshot
Product Market Competition and Managerial Disclosure of Earnings Forecasts: Evidence from Import Tariff Rate Reductions
inferred← citeshttps://doi.org/10.2308/jata-19-002openalex-snapshot
Proprietary Costs and the Reporting of Segment-Level Tax Expense
inferred← citeshttps://doi.org/10.2308/jfr-2023-018openalex-snapshot
Voluntary Disclosure of Workforce Gender Diversity
inferred← citeshttps://doi.org/10.2308/tar-2017-0572openalex-snapshot
The Informational Value of Segment Data Disaggregated by Underlying Industry: Evidence from the Textual Features of Business Descriptions
inferred← citeshttps://doi.org/10.2308/tar-2018-0436openalex-snapshot
Disclosure Regulation and Competitive Interactions: Evidence from the Oil and Gas Industry
inferred← citeshttps://doi.org/10.2308/tar-2019-0155openalex-snapshot
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings
inferred← citeshttps://doi.org/10.2308/tar-2019-0407openalex-snapshot
Disclosure Speed: Evidence from Nonpublic SEC Investigations
inferred← citeshttps://doi.org/10.2308/tar-2019-0433openalex-snapshot
When You Talk, I Remain Silent: Spillover Effects of Peers' Mandatory Disclosures on Firms' Voluntary Disclosures
inferred← citeshttps://doi.org/10.2308/tar-2020-0255openalex-snapshot
Do Firms Redact Information from Material Contracts to Conceal Bad News?
inferred← citeshttps://doi.org/10.2308/tar-2020-0564openalex-snapshot
Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls
inferred← citeshttps://doi.org/10.2308/tar-2020-0703openalex-snapshot
Do Companies Redact Material Information from Confidential SEC Filings? Evidence from the FAST Act
inferred← citeshttps://doi.org/10.2308/tar-2021-0146openalex-snapshot
Private Information Acquisition via Freedom of Information Act Requests Made to the Securities and Exchange Commission
inferred← citeshttps://doi.org/10.2308/tar-2022-0707openalex-snapshot
Revealed Proprietary Information Disclosure
inferred← citeshttps://doi.org/10.2478/ntpe-2020-0033openalex-snapshot
Information Value of the Segment Reporting in the Polish Energy Sector
inferred← citeshttps://doi.org/10.25103/ijbesar.132.04openalex-snapshot
Exploring the Family Effect on Innovative Capacity and Earnings Management
inferred← citeshttps://doi.org/10.26481/dis.20210917otopenalex-snapshot
Relative performance evaluation
inferred← citeshttps://doi.org/10.26905/jkdp.v22i3.2304openalex-snapshot
Relationship of Earnings Quality and Segment Disclosure in Decreasing Cost of Equity
inferred← citeshttps://doi.org/10.3386/w26169openalex-snapshot
Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review
inferred← citeshttps://doi.org/10.3390/economies8020037openalex-snapshot
Divulgence of Additional Capital Requirements in the EU Banking Union
inferred← citeshttps://doi.org/10.3390/jrfm16040227openalex-snapshot
Protect or Compete? Evidence of Firms’ Innovation from Import Penetration
inferred← citeshttps://doi.org/10.3390/jrfm18050258openalex-snapshot
How Do Segment Disclosure and Cost of Capital Impact the Investment Efficiency of Listed Firms in Nigeria?
inferred← citeshttps://doi.org/10.37423/220505798openalex-snapshot
METODOLOGIA DE DESENVOLVIMENTO DE UM PRODUTO INOVADOR PARA O MERCADO DE EMPRESAS DE PEQUENO E MÉDIO PORTE
inferred← citeshttps://doi.org/10.37423/220505799openalex-snapshot
ESTUDO DE OTIMIZAÇÃO DE PROCESSOS E REDUÇÃO DE FILAS PARA VACINAÇÃO CONTRA O COVID-19
inferred← citeshttps://doi.org/10.37423/220505835openalex-snapshot
O PERFIL DE STARTUPS UNICÓRNIO: UMA BASE PARA AVALIAÇÃO DO POTENCIAL DE EMPRESAS INCUBADAS
inferred← citeshttps://doi.org/10.37423/220505862openalex-snapshot
Administração Pública e Pensamento Social: Memória e Esquecimento na Produção Científica da Área no Brasil
inferred← citeshttps://doi.org/10.37423/220505915openalex-snapshot
ANÁLISE DO PROCESSO DE FORMAÇÃO DE PREÇOS DOSETOR HOTELEIRO DA CIDADE DE TANGARÁ DA SERRA-MT
inferred← citeshttps://doi.org/10.37423/220505918openalex-snapshot
DESEMPENHO ECONÔMICO DA CERVEJARIA AMBEV S.A COM BASE EM SEUS SEGMENTOS OPERACIONAIS.
inferred← citeshttps://doi.org/10.37423/220505919openalex-snapshot
ANÁLISE DAS DEMONSTRAÇÕES CONTÁBEIS E REFLEXOS DA CONJUNTURA ECONÔMICO-SOCIAL NO PATRIMÔNIO DA COOPERATIVA DE CRÉDITO – SICREDI SUDOESTE – MT
inferred← citeshttps://doi.org/10.37423/220505936openalex-snapshot
A cultura da vitrine: os impactos das redes sociais nas relações de trabalho e consumo
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