Concepedia

Operating Segments

Operating Segments is a component of an enterprise that engages in business activities from which it may earn revenues and incur expenses, is regularly reviewed by the entity’s chief operating decision maker for resource allocation and performance assessment, and for which discrete financial and operational information is available.

26

Publications

929

Citations

64

Authors

42

Institutions

Publications per year

2017–2026

8

Parents

Publications

26

An Analysis of Segment Disclosures under SFAS No. 131 and SFAS No. 14

Don Herrmann, Wayne B. Thomas · Accounting Horizons · 2000 · 184 citations

, , +16

Operating segments: the usefulness of IFRS 8

Louise Crawford, Heather Extance, Christine Helliar et al. · Discovery Research Portal (University of Dundee) · 2012 · 60 citations · Full text

, , +4

Segment Reporting Practices in Australia: Has IFRS 8 Made a Difference?

Helen Kang, Sidney J. Gray · Australian Accounting Review · 2013 · 59 citations

, , +17

Scope, Scale, and Concentration: The 21<sup>st</sup>‐Century Firm

Gerard Hoberg, Gordon M. Phillips · The Journal of Finance · 2024 · 57 citations · Full text

, , +17

Does the Timing of Auditor Changes Affect Audit Quality? Evidence From the Initial Year of the Audit Engagement

Cory A. Cassell, James C. Hansen, Linda A. Myers et al. · Journal of Accounting Auditing & Finance · 2017 · 56 citations

, , +11

1–5 of 26

Authors

64

  1. GH
    Gerard Hoberg

    University of Southern California, United States

    3 publications · 87 citations

    3

    h-index

  2. GM
    Gordon M. Phillips

    Dartmouth College, United States

    3 publications · 87 citations

    3

    h-index

  3. WB
    Wayne B. Thomas

    University of Oklahoma, United States

    2 publications · 232 citations

    2

    h-index

  4. AM
    Arnold M. Katz

    UConn Health, United States

    1 publications · 44 citations

    1

    h-index

  5. GA
    Gregory A. Carnes

    Northern Illinois University, United States

    1 publications · 15 citations

    1

    h-index

1–5 of 64

Institutions

42

  1. Dartmouth College

    Hanover, United States

    3 h-index

    3 publications

    87 citations

  2. University of Southern California

    Los Angeles, United States

    2 h-index

    2 publications

    30 citations

  3. National Bureau of Economic Research

    Cambridge, United States

    2 h-index

    2 publications

    30 citations

  4. University of Oklahoma

    Norman, United States

    2 h-index

    3 publications

    280 citations

  5. University of Glasgow

    Glasgow, United Kingdom

    1 h-index

    1 publications

    31 citations

  6. ExxonMobil (Canada)

    Calgary, Canada

    1 h-index

    7 publications

    308 citations

  7. École Supérieure des Sciences Économiques et Commerciales

    Cergy, France

    1 h-index

    1 publications

    16 citations

  8. V. N. Karazin Kharkiv National University

    Kharkiv, Ukraine

    1 h-index

    1 publications

    23 citations

1–8 of 42

Venues

  1. Accounting in Europe

    2 publications · 47 citations

    2

    h-index

  2. Australian Accounting Review

    AAR · 2 publications · 94 citations

    2

    h-index

  3. SSRN Electronic Journal

    Repository · 2 publications · 30 citations

    2

    h-index

  4. Journal of Accounting Auditing & Finance

    JAAF · 2 publications · 104 citations

    2

    h-index

  5. Ekonomski horizonti

    1 publications · 11 citations

    1

    h-index

1–5