VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES

Accounting & Finance

Volumn 33, Issue 1, 1993, Pages 33-50

  McKinnon, Jill L ^a,b   Dalimunthe, Lian ^a,b  

^a MACQUARIE UNIVERSITY   (Australia)

^b University of Sumatra   (Indonesia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84985507265     PISSN: 08105391     EISSN: 1467629X     Source Type: Journal    
DOI: 10.1111/j.1467-629X.1993.tb00192.x     Document Type: Article

References (43)

1. Segment Earnings Disclosure and the Ability of Security Analysts to Forecast Earnings Per Share
2. Corporate Financial Reporting: A Methodological Review of Empirical Research
3. An Analysis of Lease Disclosure by Australian Companies
4. Characteristics of Firms and Voluntary Interim Earnings Disclosures: New Zealand Evidence
5. Voluntary Disclosure of Financial Segment Data: New Zealand Evidence
6. A Segmented Mergers Approach to Evaluating Segment Data: New Zealand Evidence
7. Company Size, Listed versus Unlisted Stocks and the Extent of Financial Disclosure
8. Some Elements of Organisational Control in Australian Divisionalised Firms
9. Voluntary Financial Disclosure by Mexican Corporations
10. Predicting Earnings with Sub‐Entity Data: Some Further Evidence
11. Discretionary Disclosure of Reserves by Oil and Gas Companies: An Economic Analysis
12. The Quality of Disclosure and the Cost of Capital
13. Optimal Release of Information by Firms
14. The Impact of Size, Stock Market Listing and Auditors on Voluntary Disclosure in Corporate Annual Reports
15. The Informational Role of Warranties and Private Disclosure about Product Quality
16. Line of Business Reporting and Security Prices: An Analysis of an SEC Disclosure Rule
17. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure
18. Predicting Earnings: Entity Versus Subentity Data
19. Voluntary Corporate Disclosure: The Case of Interim Reporting
20. Good News and Bad News: Representation Theorems and Applications
21. Discussion of Voluntary Corporate Disclosure: The Case of Interim Reporting
22. Commentary on Analysts Forecasts
23. Simulated Mergers of Existent Autonomous Firms: A New Approach to Segmentation Research
24. Line of Business Reporting and Security Prices. An Analysis of an SEC Disclosure Rule: A Comment
25. An Empirical Analysis of the Quality of Corporate Financial Disclosure
26. On Financial Contracting: An Analysis of Bond Covenants
27. An Empirical Analysis of the Information Content of Segment Data in Annual Reports from an FTC Perspective
28. Discretionary Disclosure
29. Corporate Financial Statements: A Product of the Market and Political Processes
30. Towards A Positive Theory of Determination of Accounting Standards
31. The Derived Demand For Consolidated Financial Reporting
32. Agency Theory and Accounting Choice: A Theoretical Framework