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Volumn 28, Issue 2, 1996, Pages 155-172

Competitive disadvantage and voluntary disclosures: The case of segmental reporting

Author keywords

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Indexed keywords


EID: 0030167412     PISSN: 08908389     EISSN: None     Source Type: Journal    
DOI: 10.1006/bare.1996.0012     Document Type: Article
Times cited : (32)

References (25)
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  • 8
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    • Segmental reporting: A preparers' perspective
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    • Segmental disclosure and the segment identification problem
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    • Emmanuel, C.R. & Gray, S.J. (1977). 'Segmental disclosure and the segment identification problem', Accounting and Business Research, Winter, pp. 37-50.
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  • 13
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    • The impact of company profile on the predictive ability of desegregated data
    • Summer
    • Garrod, N.W. & Emmanuel, C.R. (1988). 'The impact of company profile on the predictive ability of desegregated data', Journal of Business Finance and Accounting, 15(2), Summer, pp. 135-154.
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  • 14
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    • Segmental or disaggregated financial statements
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  • 15
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    • Gray, S.J. & Roberts, C.B. (1989). 'Voluntary Information Disclosure and the British Multinationals: Corporate Perceptions of Costs and Benefits', in A.G. Hopwood (ed.), International Pressures of accounting for Change, Hemel Hempstead, Prentice Hall.
    • (1989) International Pressures of Accounting for Change
    • Gray, S.J.1    Roberts, C.B.2
  • 17
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    • Segmental disclosure
    • L.C.L. Skerratt &D.J. Tonkin, by C.R. Emmanuel ICAEW
    • Institute of Chartered Accountants of England and Wales (1983). In L.C.L. Skerratt &D.J. Tonkin, 'Segmental Disclosure', by C.R. Emmanuel in Financial Reporting 1983/1984, ICAEW.
    • (1983) Financial Reporting 1983/1984
  • 19
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    • A system approach to the analysis of financial accounting
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    • Mak, Y.T.1
  • 22
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    • The segmental reporting issue: A review of empirical research
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    • January
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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.