Concepedia

Reportable Segments

Reportable Segments is a formal classification within financial accounting that denotes a distinguishable component of an enterprise whose financial data is individually reviewed by the chief operating decision maker and meets quantitative or qualitative thresholds for disclosure under authoritative segment reporting standards such as IFRS 8 or ASC 280.

28

Publications

1.6K

Citations

56

Authors

45

Institutions

Publications per year

2017–2026

7

Parents

Publications

28

The Impact of SFAS No. 131 on Information and Monitoring

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

, , +17

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

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

, , +16

Segment Disclosures under SFAS No. 131: Has Business Segment Reporting Improved?

Donna L. Street, Nancy B. Nichols, Sidney J. Gray · Accounting Horizons · 2000 · 173 citations

, , +16

A Test of the Use of Geographical Segment Disclosures

James R. Boatsman, Bruce K. Behn, Dennis H. Patz · Journal of Accounting Research · 1993 · 95 citations

, , +14

The effect of revised IAS 14 on segment reporting by IAS companies

Jenice Prather‐Kinsey, Gary K. Meek · European Accounting Review · 2004 · 67 citations

, , +17

1–5 of 28

Authors

56

  1. DH
    Don Herrmann

    Oklahoma State University, United States

    2 publications · 231 citations

    2

    h-index

  2. MH
    Mary Harris Stanford

    Texas Christian University, United States

    2 publications · 68 citations

    2

    h-index

  3. WB
    Wayne B. Thomas

    University of Oklahoma, United States

    2 publications · 231 citations

    2

    h-index

  4. PG
    Philip G. Berger

    University of Chicago, United States

    2 publications · 531 citations

    2

    h-index

  5. CR
    C. R. Emmanuel

    University of Glasgow, United Kingdom

    2 publications · 59 citations

    2

    h-index

1–5 of 56

Institutions

45

  1. UNSW Sydney

    Sydney, Australia

    2 h-index

    2 publications

    232 citations

  2. Oregon State University

    Corvallis, United States

    2 h-index

    2 publications

    231 citations

  3. University of Chicago

    Chicago, United States

    2 h-index

    2 publications

    531 citations

  4. Texas Christian University

    Fort Worth, United States

    2 h-index

    2 publications

    68 citations

  5. RMIT University

    Melbourne, Australia

    1 h-index

    1 publications

    16 citations

  6. Northern Illinois University

    DeKalb, United States

    1 h-index

    1 publications

    28 citations

  7. Giessen School of Theology

    Giessen, Germany

    1 h-index

    2 publications

    60 citations

  8. University of Missouri

    Columbia, United States

    1 h-index

    1 publications

    67 citations

1–8 of 45

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 83 citations

    3

    h-index

  2. Accounting Horizons

    3 publications · 385 citations

    3

    h-index

  3. Accounting and Business Research

    3 publications · 50 citations

    3

    h-index

  4. 2

    h-index

  5. Journal of accountancy online/Journal of accountancy

    JofA · 2 publications · 34 citations

    2

    h-index

1–5