Concepedia

Segment Reporting Analysis

Segment Reporting Analysis is a methodological framework within international financial statement analysis that identifies and evaluates the financial performance, risks, and prospects of an entity’s distinct business segments or geographical areas to enhance transparency, comparability, and decision-making for global investors and regulators.

47

Publications

2.2K

Citations

86

Authors

78

Institutions

Publications per year

2017–2026

5

Parents

Publications

47

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

Annalisa Prencipe · European Accounting Review · 2004 · 415 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

Segment Reporting to the Capital Market in the Presence of a Competitor

Rachel M. Hayes, Russell J. Lundholm · Journal of Accounting Research · 1996 · 113 citations · Full text

, , +15

Measurement Errors and Information Content of Segment Reporting

Dan Givoly, Carla Hayn, Julia D’Souza · Review of Accounting Studies · 2000 · 97 citations

, , +13

1–5 of 47

Authors

86

  1. GH
    Ghassan H. Mardini

    Qatar University, Qatar

    4 publications · 106 citations

    4

    h-index

  2. DL
    Donna L. Street

    University of Dayton, United States

    4 publications · 311 citations

    4

    h-index

  3. NB
    Nancy B. Nichols

    James Madison University, United States

    4 publications · 311 citations

    4

    h-index

  4. DP
    David Power

    University of Dundee, United Kingdom

    3 publications · 91 citations

    3

    h-index

  5. MH
    Mary Harris Stanford

    Texas Christian University, United States

    3 publications · 80 citations

    3

    h-index

1–5 of 86

Institutions

78

  1. James Madison University

    Harrisonburg, United States

    4 h-index

    6 publications

    501 citations

  2. Qatar University

    Doha, Qatar

    3 h-index

    3 publications

    46 citations

  3. Texas Christian University

    Fort Worth, United States

    3 h-index

    3 publications

    80 citations

  4. University of Dayton

    Dayton, United States

    3 h-index

    3 publications

    138 citations

  5. University of Dundee

    Dundee, United Kingdom

    3 h-index

    5 publications

    211 citations

  6. University of Utah

    Salt Lake City, United States

    3 h-index

    3 publications

    172 citations

  7. Public Authority for Applied Education and Training

    Kuwait City, Kuwait

    2 h-index

    3 publications

    57 citations

  8. Bocconi University

    Milan, Italy

    2 h-index

    2 publications

    425 citations

1–8 of 78

Venues

  1. SSRN Electronic Journal

    Repository · 7 publications · 186 citations

    7

    h-index

  2. Accounting Horizons

    4 publications · 418 citations

    4

    h-index

  3. Journal of Accounting Research

    JAR · 3 publications · 166 citations

    3

    h-index

  4. 3

    h-index

  5. European Accounting Review

    EAR · 2 publications · 482 citations

    2

    h-index

1–5