Does location matter for disclosure? Evidence from geographic segments
Author:
Affiliation:
1. Department of Accounting, Auditing, and ControlErasmus School of Economics, Erasmus University Rotterdam Rotterdam the Netherlands
2. EDHEC Business School Roubaix France
Publisher
Wiley
Subject
Finance,Business, Management and Accounting (miscellaneous),Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/jbfa.12375
Reference62 articles.
1. The Limitations of Industry Concentration Measures Constructed with Compustat Data: Implications for Finance Research
2. Industry concentration and corporate disclosure policy
3. Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors
4. The Predictive Ability of Geographic Segment Disclosures by U.S. Companies: SFAS No. 131 vs. SFAS No. 14
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