Concepedia

Segment Information Quality

Segment Information Quality is a financial reporting construct that denotes the degree of accuracy, relevance, and transparency of segment-level disclosures in reflecting the economic realities of a firm’s operating segments.

45

Publications

3.3K

Citations

84

Authors

64

Institutions

Publications per year

2017–2026

9

Parents

Publications

45

Managers' Motives to Withhold Segment Disclosures and the Effect of SFAS No. 131 on Analysts' Information Environment

Christine A. Botosan, Mary Harris Stanford · The Accounting Review · 2005 · 493 citations

, , +15

The Impact of SFAS No. 131 on Information and Monitoring

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

, , +17

VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES

Jill McKinnon, Lian Dalimunthe · Accounting and Finance · 1993 · 339 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

Profiling later aged female teens: mall shopping behavior and clothing choice

Susan Taylor, Robert M. Cosenza · Journal of Consumer Marketing · 2002 · 198 citations

, , +14

1–5 of 45

Authors

84

  1. PG
    Philip G. Berger

    University of Chicago, United States

    3 publications · 565 citations

    3

    h-index

  2. RN
    Rebecca N. Hann

    University of Southern California, United States

    3 publications · 565 citations

    3

    h-index

  3. DL
    Donna L. Street

    University of Dayton, United States

    2 publications · 230 citations

    2

    h-index

  4. MH
    Mary Harris Stanford

    Texas Christian University, United States

    2 publications · 534 citations

    2

    h-index

  5. AS
    Abdullah Sallehhuddin Abdullah Salim

    Multimedia University, Malaysia

    2 publications · 48 citations

    2

    h-index

1–5 of 84

Institutions

64

  1. University of Chicago

    Chicago, United States

    3 h-index

    3 publications

    565 citations

  2. University of Florida

    Gainesville, United States

    2 h-index

    5 publications

    92 citations

  3. James Madison University

    Harrisonburg, United States

    2 h-index

    3 publications

    403 citations

  4. Singapore Management University

    Singapore, Singapore

    2 h-index

    2 publications

    194 citations

  5. Macquarie University

    Sydney, Australia

    2 h-index

    5 publications

    720 citations

  6. University of Maryland, College Park

    College Park, United States

    2 h-index

    2 publications

    38 citations

  7. The University of Western Australia

    Perth, Australia

    2 h-index

    5 publications

    526 citations

  8. University of Illinois Urbana-Champaign

    Urbana, United States

    2 h-index

    2 publications

    145 citations

1–8 of 64

Venues

  1. The Accounting Review

    6 publications · 953 citations

    6

    h-index

  2. SSRN Electronic Journal

    Repository · 6 publications · 167 citations

    6

    h-index

  3. Journal of Business Finance &amp Accounting

    2 publications · 96 citations

    2

    h-index

  4. Accounting and Finance

    2 publications · 505 citations

    2

    h-index

  5. Accounting in Europe

    2 publications · 44 citations

    2

    h-index

1–5