Earnings Management at the Segment Level-Reference-Cited by-同舟云学术

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Earnings Management at the Segment Level

Published:2009 Issue: Volume: Page:
ISSN:1556-5068
Container-title:SSRN Electronic Journal
language:en
Short-container-title:SSRN Journal

Author:

Hann Rebecca N.,Lu Yvonne Y.

Publisher

Elsevier BV

Reference28 articles.

1. Financial Reporting in the 1990's and Beyond: A Position Paper of the Association for Investment Management and Research;Association for Investment Management and Research (AIMR),1992

2. An Alternative Interpretation of the Discontinuity in Earnings Distributions

3. The Impact of SFAS No. 131 on Information and Monitoring;P G Berger;Journal of Accounting Research,2003

4. Segment Profitability and the Proprietary and Agency Costs of Disclosure;P G Berger;The Accounting Review, Forthcoming,2007

5. What Financial Analysts Want;M J Epstein;Strategic Finance,1999

Cited by 6 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Product Market Competition and Firms’ Disclosure of Cross‐segment Differences in Performance;Abacus;2021-02-25

2. Product Market Competition and Firms’ Disclosure of Cross-Segment Differences in Performance;SSRN Electronic Journal;2020

3. Divisional Informativeness Gap and Value Creation from Asset Sales;Financial Review;2016-10-13

4. Unusual patterns in reported segment earnings of US firms;Journal of Applied Accounting Research;2015-09-14

5. Valuation-driven profit transfer among corporate segments;Review of Accounting Studies;2014-02-04

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