Concepedia

Subsidiary Disclosures

Subsidiary Disclosures is a financial reporting requirement that comprises detailed explanations and supplemental information provided in the notes to the financial statements to clarify the nature, extent, and implications of a parent company’s control over and financial interests in its subsidiary entities.

27

Publications

1.6K

Citations

59

Authors

49

Institutions

Publications per year

2017–2026

11

Parents

Publications

27

Disclosure Practices of Foreign Companies Interacting with U.S. Markets

Tarun Khanna, Krishna G. Palepu, Suraj Srinivasan · Journal of Accounting Research · 2004 · 354 citations

, , +16

VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES

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

, , +17

Strategic Subsidiary Disclosure

Scott Dyreng, Jeffrey L. Hoopes, Patrick Langetieg et al. · Journal of Accounting Research · 2020 · 129 citations

, , +17

The effects of SFAS 131 geographic segment disclosures by US multinational companies on the valuation of foreign earnings

Ole‐Kristian Hope, Tony Kang, Wayne B. Thomas et al. · Journal of International Business Studies · 2008 · 117 citations

, , +16

Disclosure Practices of Foreign Companies Interacting with U.S. Markets

Tarun Khanna, Krishna G. Palepu, Suraj Srinivasan · SSRN Electronic Journal · 2003 · 117 citations · Full text

, , +16

1–5 of 27

Authors

59

  1. WB
    Wayne B. Thomas

    University of Oklahoma, United States

    3 publications · 152 citations

    3

    h-index

  2. SS
    Suraj Srinivasan

    Dana-Farber/Harvard Cancer Center, United States

    2 publications · 471 citations

    2

    h-index

  3. PL
    Patrick Langetieg

    University of North Carolina at Chapel Hill, United States

    2 publications · 144 citations

    2

    h-index

  4. JH
    Jaron H. Wilde

    University of Iowa, United States

    2 publications · 144 citations

    2

    h-index

  5. JL
    Jeffrey L. Hoopes

    University of North Carolina at Chapel Hill, United States

    2 publications · 144 citations

    2

    h-index

1–5 of 59

Institutions

49

  1. University of Oklahoma

    Norman, United States

    3 h-index

    4 publications

    164 citations

  2. University of Iowa

    Iowa City, United States

    2 h-index

    2 publications

    144 citations

  3. Duke University

    Durham, United States

    2 h-index

    2 publications

    144 citations

  4. Kwansei Gakuin University

    Nishinomiya, Japan

    2 h-index

    3 publications

    47 citations

  5. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    2 h-index

    2 publications

    144 citations

  6. College of Accounting

    Ljubljana, Slovenia

    1 h-index

    1 publications

    15 citations

  7. University of Jinan

    Jinan, China

    1 h-index

    1 publications

    18 citations

  8. Concordia University

    Montreal, Canada

    1 h-index

    2 publications

    34 citations

1–8 of 49

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 184 citations

    5

    h-index

  2. Journal of World Business

    JWB · 3 publications · 148 citations

    3

    h-index

  3. Journal of Accounting Research

    JAR · 3 publications · 524 citations

    3

    h-index

  4. Baltic Journal of Management

    BJM · 1 publications · 28 citations

    1

    h-index

  5. Review of Accounting Studies

    1 publications · 44 citations

    1

    h-index

1–5