Concepedia

Segment Reporting

Segment Reporting is a specialized form of financial disclosure within the broader domain of corporate reporting that provides disaggregated financial and operational information about an entity's distinct business units or geographical areas to enable stakeholders to assess the relative performance, risks, and prospects of its diversified operations.

113

Publications

7.5K

Citations

169

Authors

113

Institutions

Publications per year

2017–2026

9

Parents

Children

Publications

113

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

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

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

Annalisa Prencipe · European Accounting Review · 2004 · 415 citations

, , +17

1–5 of 113

Authors

169

  1. RN
    Rebecca N. Hann

    University of Southern California, United States

    6 publications · 1.1K citations

    6

    h-index

  2. MH
    Mary Harris Stanford

    Texas Christian University, United States

    6 publications · 694 citations

    6

    h-index

  3. DL
    Donna L. Street

    University of Dayton, United States

    6 publications · 412 citations

    6

    h-index

  4. NB
    Nancy B. Nichols

    James Madison University, United States

    6 publications · 412 citations

    6

    h-index

  5. PG
    Philip G. Berger

    University of Chicago, United States

    6 publications · 1.1K citations

    6

    h-index

1–5 of 169

Institutions

113

  1. University of Utah

    Salt Lake City, United States

    8 h-index

    8 publications

    897 citations

  2. University of Chicago

    Chicago, United States

    8 h-index

    8 publications

    1.3K citations

  3. James Madison University

    Harrisonburg, United States

    6 h-index

    9 publications

    646 citations

  4. Texas Christian University

    Fort Worth, United States

    6 h-index

    6 publications

    694 citations

  5. Multimedia University

    Malacca, Malaysia

    4 h-index

    10 publications

    232 citations

  6. UNSW Sydney

    Sydney, Australia

    4 h-index

    4 publications

    332 citations

  7. University of Dayton

    Dayton, United States

    4 h-index

    4 publications

    195 citations

  8. Oregon State University

    Corvallis, United States

    4 h-index

    5 publications

    289 citations

1–8 of 113

Venues

  1. SSRN Electronic Journal

    Repository · 17 publications · 508 citations

    12

    h-index

  2. Journal of Accounting Research

    JAR · 11 publications · 1.9K citations

    11

    h-index

  3. 7

    h-index

  4. Journal of Business Finance &amp Accounting

    5 publications · 278 citations

    5

    h-index

  5. Accounting Horizons

    4 publications · 418 citations

    4

    h-index

1–5