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Keywords: segment disclosure
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Journal Articles
The Accounting Review (2016) 91 (4): 1139–1165.
Published: 01 July 2016
...Francesca Franco; Oktay Urcan; Florin P. Vasvari ABSTRACT Previous theoretical arguments suggest that industrial diversification provides a co-insurance effect that decreases the firm's default risk. In this paper, we endogenously estimate a firm's segment disclosure quality and investigate...