Concepedia

Segment Reporting Disclosures

Segment Reporting Disclosures is a financial reporting practice that provides detailed information about the operating segments of an entity, distinguished by its focus on disclosing segment-specific financial and descriptive data to enhance transparency and facilitate investor assessment of diversified enterprises.

127

Publications

8.2K

Citations

180

Authors

127

Institutions

Publications per year

2017–2026

12

Parents

Publications

127

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 127

Authors

180

  1. WB
    Wayne B. Thomas

    University of Oklahoma, United States

    8 publications · 524 citations

    8

    h-index

  2. DL
    Donna L. Street

    University of Dayton, United States

    7 publications · 433 citations

    7

    h-index

  3. NB
    Nancy B. Nichols

    James Madison University, United States

    7 publications · 433 citations

    7

    h-index

  4. DH
    Don Herrmann

    Oklahoma State University, United States

    6 publications · 351 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 180

Institutions

127

  1. University of Utah

    Salt Lake City, United States

    8 h-index

    8 publications

    897 citations

  2. University of Chicago

    Chicago, United States

    7 h-index

    7 publications

    1.2K citations

  3. James Madison University

    Harrisonburg, United States

    7 h-index

    11 publications

    688 citations

  4. Texas Christian University

    Fort Worth, United States

    6 h-index

    6 publications

    694 citations

  5. University of Dayton

    Dayton, United States

    5 h-index

    5 publications

    216 citations

  6. University of Oklahoma

    Norman, United States

    4 h-index

    4 publications

    394 citations

  7. Multimedia University

    Malacca, Malaysia

    4 h-index

    10 publications

    232 citations

  8. London Business School

    London, United Kingdom

    4 h-index

    5 publications

    430 citations

1–8 of 127

Venues

  1. SSRN Electronic Journal

    Repository · 16 publications · 516 citations

    12

    h-index

  2. Journal of Accounting Research

    JAR · 11 publications · 1.9K citations

    11

    h-index

  3. 7

    h-index

  4. The Accounting Review

    5 publications · 1.5K citations

    5

    h-index

  5. Accounting and Finance

    4 publications · 722 citations

    4

    h-index

1–5