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Keywords: segment reporting
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Journal Articles
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (1): 259–283.
Published: 01 January 2024
... 19 05 2023 26 06 2023 2024 management accounting system segment reporting segment earnings reconciliation earnings management We also contribute to the literature that examines the association between financial and management accounting. Prior studies provide evidence...
Journal Articles
The Informational Value of Segment Data Disaggregated by Underlying Industry: Evidence from the Textual Features of Business Descriptions
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2021) 96 (6): 361–396.
Published: 01 November 2021
..., Temple University, University of Miami, INSEAD, and The London School of Economics and Political Science for their constructive feedback. All errors are my own. Shiwon Song, INSEAD, Department of Accounting, Fontainebleau, France. disclosure quality segment reporting disaggregation...
Includes: Supplementary data
Journal Articles
Discretionary Aggregation
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2017) 92 (1): 73–91.
Published: 01 January 2017
.... Editor's note: Accepted by Thomas Hemmer. August 2014 February 2016 2017 aggregation disclosure persuasion reporting discretion segment reporting sender-receiver games Accounting regularly involves aggregation of information, commonly with subjective criteria...
