Concepedia

Business Segment Reporting

Business Segment Reporting is a financial disclosure practice that involves the identification and reporting of distinct operational units within an organization based on their economic characteristics, products, services, or geographic areas, in order to enhance transparency and facilitate more informed stakeholder decision-making within the framework of periodic financial reporting.

85

Publications

5.3K

Citations

128

Authors

94

Institutions

Publications per year

2017–2026

5

Parents

Publications

85

The Association between Competition and Managers' Business Segment Reporting Decisions

Journal of Accounting Research · 1998 · 563 citations

, , +13

Segment Profitability and the Proprietary and Agency Costs of Disclosure

Philip G. Berger, Rebecca N. Hann · The Accounting Review · 2007 · 494 citations

, , +17

The Impact of SFAS No. 131 on Information and Monitoring

Philip G. Berger, Rebecca N. Hann · Journal of Accounting Research · 2003 · 489 citations

, , +17

Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies

Annalisa Prencipe · European Accounting Review · 2004 · 415 citations

, , +17

The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future Earnings

Michael Ettredge, Soo Young Kwon, David B. Smith et al. · The Accounting Review · 2005 · 274 citations

, , +17

1–5 of 85

Authors

128

  1. PG
    Philip G. Berger

    University of Chicago, United States

    6 publications · 1.1K citations

    6

    h-index

  2. RN
    Rebecca N. Hann

    University of Southern California, United States

    5 publications · 1.1K citations

    5

    h-index

  3. DL
    Donna L. Street

    University of Dayton, United States

    5 publications · 395 citations

    5

    h-index

  4. NB
    Nancy B. Nichols

    James Madison University, United States

    5 publications · 395 citations

    5

    h-index

  5. WB
    Wayne B. Thomas

    University of Oklahoma, United States

    4 publications · 313 citations

    4

    h-index

1–5 of 128

Institutions

94

  1. University of Chicago

    Chicago, United States

    7 h-index

    7 publications

    1.2K citations

  2. University of Utah

    Salt Lake City, United States

    6 h-index

    6 publications

    363 citations

  3. James Madison University

    Harrisonburg, United States

    5 h-index

    7 publications

    612 citations

  4. Multimedia University

    Malacca, Malaysia

    5 h-index

    13 publications

    286 citations

  5. University of Kansas

    Lawrence, United States

    4 h-index

    4 publications

    343 citations

  6. Texas Christian University

    Fort Worth, United States

    3 h-index

    3 publications

    120 citations

  7. UNSW Sydney

    Sydney, Australia

    3 h-index

    3 publications

    276 citations

  8. University of Southern California

    Los Angeles, United States

    3 h-index

    3 publications

    993 citations

1–8 of 94

Venues

  1. SSRN Electronic Journal

    Repository · 13 publications · 405 citations

    11

    h-index

  2. Journal of Accounting Research

    JAR · 7 publications · 1.4K citations

    7

    h-index

  3. 6

    h-index

  4. Accounting and Business Research

    4 publications · 67 citations

    4

    h-index

  5. Accounting Horizons

    4 publications · 418 citations

    4

    h-index

1–5