-
1
-
-
75949088279
-
-
Accounting Standards Review Board, 1985, ASRB 1005 Financial reporting by segments (ASRB, Sydney, Australia).
-
Accounting Standards Review Board, 1985, ASRB 1005 Financial reporting by segments (ASRB, Sydney, Australia).
-
-
-
-
2
-
-
84984126488
-
The information value of segment disclosure: Australian evidence
-
Aitken, M. J., R. M. Czernkowski, and C. G. Hooper, 1994, The information value of segment disclosure: Australian evidence, Abacus 30, 65-77.
-
(1994)
Abacus
, vol.30
, pp. 65-77
-
-
Aitken, M.J.1
Czernkowski, R.M.2
Hooper, C.G.3
-
3
-
-
0347756145
-
An empirical evaluation of line-of-business reporting
-
Ajinkya, B. B., 1980, An empirical evaluation of line-of-business reporting, Journal of Accounting Research 18, 343-361.
-
(1980)
Journal of Accounting Research
, vol.18
, pp. 343-361
-
-
Ajinkya, B.B.1
-
4
-
-
75949089332
-
-
Australian Accounting Research Foundation, 1984, AAS16 Financial reporting by segments (AARF, Melbourne, Australia).
-
Australian Accounting Research Foundation, 1984, AAS16 Financial reporting by segments (AARF, Melbourne, Australia).
-
-
-
-
5
-
-
0000850264
-
The predictive ability of geographic segment disclosures
-
Balakrishnan, R., T. S. Harris, and P. K. Sen, 1990, The predictive ability of geographic segment disclosures, Journal of Accounting Research 28, 305-325.
-
(1990)
Journal of Accounting Research
, vol.28
, pp. 305-325
-
-
Balakrishnan, R.1
Harris, T.S.2
Sen, P.K.3
-
6
-
-
84985531921
-
Voluntary disclosure of financial segment data: New Zealand evidence
-
Bradbury, M., 1992, Voluntary disclosure of financial segment data: New Zealand evidence, Accounting and Finance 32, 15-26.
-
(1992)
Accounting and Finance
, vol.32
, pp. 15-26
-
-
Bradbury, M.1
-
7
-
-
0001750756
-
Predicting earnings with sub-entity data: Some further evidence
-
Collins, D. W., 1976, Predicting earnings with sub-entity data: Some further evidence, Journal of Accounting Research 14, 163-177.
-
(1976)
Journal of Accounting Research
, vol.14
, pp. 163-177
-
-
Collins, D.W.1
-
8
-
-
0000691931
-
SEC line-of-business disclosure and market risk adjustments
-
Collins, D. W. and R. Simonds, 1979, SEC line-of-business disclosure and market risk adjustments, Journal of Accounting Research 17, 352-383.
-
(1979)
Journal of Accounting Research
, vol.17
, pp. 352-383
-
-
Collins, D.W.1
Simonds, R.2
-
9
-
-
0010187353
-
Line of business reporting and security prices: An analysis of an SEC disclosure rule
-
Horwitz, B. and R. Kolodny, 1977, Line of business reporting and security prices: An analysis of an SEC disclosure rule, Bell Journal of Economics 8, 234-249.
-
(1977)
Bell Journal of Economics
, vol.8
, pp. 234-249
-
-
Horwitz, B.1
Kolodny, R.2
-
10
-
-
0000878006
-
Predicting earnings: Entity versus sub-entity data
-
Kinney, R. W., Jr., 1971, Predicting earnings: Entity versus sub-entity data, Journal of Accounting Research 9, 127-136.
-
(1971)
Journal of Accounting Research
, vol.9
, pp. 127-136
-
-
Kinney Jr., R.W.1
-
11
-
-
84985507265
-
Voluntary disclosure of segment information by Australian diversified companies
-
McKinnon, J. L. and L. Dalimunthe, 1993, Voluntary disclosure of segment information by Australian diversified companies, Accounting and Finance 33, 33-50.
-
(1993)
Accounting and Finance
, vol.33
, pp. 33-50
-
-
McKinnon, J.L.1
Dalimunthe, L.2
-
13
-
-
84985630851
-
Voluntary disclosure of segment information: Further Australian evidence
-
Mitchell, J. D., C. W. L. Chia, and A. S. Loh, 1995, Voluntary disclosure of segment information: Further Australian evidence, Accounting and Finance 35, 1-16.
-
(1995)
Accounting and Finance
, vol.35
, pp. 1-16
-
-
Mitchell, J.D.1
Chia, C.W.L.2
Loh, A.S.3
-
14
-
-
84978598085
-
Systematic risk and the discretionary disclosure of geographical segments: An empirical investigation of US multinationals
-
Prodhan, B. and M. Harris, 1989, Systematic risk and the discretionary disclosure of geographical segments: An empirical investigation of US multinationals, Journal of Business Finance and Accounting 16, 467-492.
-
(1989)
Journal of Business Finance and Accounting
, vol.16
, pp. 467-492
-
-
Prodhan, B.1
Harris, M.2
-
15
-
-
75949095460
-
-
Working paper University of New England, Armidale, NSW, Australia
-
Ross, D. A. and P. J. Hutchinson, 1988, Diversification and firms' financial characteristics, Working paper (University of New England, Armidale, NSW, Australia).
-
(1988)
Diversification and firms' financial characteristics
-
-
Ross, D.A.1
Hutchinson, P.J.2
-
16
-
-
0002453726
-
The impact of SEC mandated segment data on price variability and divergence of beliefs
-
Swaminathan, S., 1991, The impact of SEC mandated segment data on price variability and divergence of beliefs, The Accounting Review 66, 23-41.
-
(1991)
The Accounting Review
, vol.66
, pp. 23-41
-
-
Swaminathan, S.1
|