Concepedia

Mandatory Segment Disclosure

Mandatory Segment Disclosure is a regulatory reporting requirement that compels entities to publicly disclose financial and descriptive information about specific operating segments when those segments meet prescribed quantitative or qualitative thresholds established by accounting standards.

21

Publications

1.2K

Citations

40

Authors

25

Institutions

Publications per year

2017–2026

1

Parents

Publications

21

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

Is Silence Golden? Real Effects of Mandatory Disclosure

Sudarshan Jayaraman, Joanna S. Wu · Review of Financial Studies · 2018 · 218 citations

, , +17

The Impact of the SEC's Segment Disclosure Requirement on Bid-Ask Spreads.

Marilyn Greenstein, Heibatollah Sami · The Accounting Review · 1994 · 126 citations

, , +17

Determinants of segment disclosure deficiencies and the effect of the SEC comment letter process

Qian Wang · Journal of Accounting and Public Policy · 2015 · 76 citations

, , +14

Competitive Harm and Companies' Positions on SFAS No. 131

Michael Ettredge, Soo Young Kwon, David B. Smith · Journal of Accounting Auditing & Finance · 2002 · 61 citations

, , +13

1–5 of 21

Authors

40

  1. SY
    Soo Young Kwon

    Korea University, South Korea

    3 publications · 358 citations

    3

    h-index

  2. DB
    David B. Smith

    University of Kansas, United States

    3 publications · 358 citations

    3

    h-index

  3. ME
    Michael Ettredge

    University of Kansas, United States

    3 publications · 358 citations

    3

    h-index

  4. DL
    Donna L. Street

    University of Dayton, United States

    2 publications · 101 citations

    2

    h-index

  5. SJ
    Sidney J. Gray

    The University of Sydney, Australia

    2 publications · 74 citations

    2

    h-index

1–5 of 40

Institutions

25

  1. University of Kansas

    Lawrence, United States

    3 h-index

    3 publications

    358 citations

  2. Qatar University

    Doha, Qatar

    2 h-index

    2 publications

    35 citations

  3. Korea University

    Seoul, South Korea

    2 h-index

    2 publications

    335 citations

  4. New York University

    New York, United States

    2 h-index

    2 publications

    297 citations

  5. James Madison University

    Harrisonburg, United States

    2 h-index

    3 publications

    145 citations

  6. Public Authority for Applied Education and Training

    Kuwait City, Kuwait

    2 h-index

    3 publications

    57 citations

  7. Iowa State University

    Ames, United States

    2 h-index

    2 publications

    137 citations

  8. University of Rochester

    Rochester, United States

    1 h-index

    2 publications

    436 citations

1–8 of 25

Venues

  1. 2

    h-index

  2. 2

    h-index

  3. The Accounting Review

    2 publications · 400 citations

    2

    h-index

  4. Accounting and Business Research

    2 publications · 56 citations

    2

    h-index

  5. Journal of Accounting and Public Policy

    2 publications · 106 citations

    2

    h-index

1–5