This paper evaluates the impact of adopting the management approach for segment
reporting. We review studies of the effect of the application of SFAS 131 and IFRS 8 on the …

This paper discusses challenges and opportunities facing international accounting
researchers and demonstrates the relevance of markets‐based international accounting …

This study tests the agency cost hypothesis in the context of geographic earnings
disclosures. The agency cost hypothesis predicts that managers, when not monitored by …

Statement of Financial Accounting Standards No. 157 (FAS No. 157), Fair Value
Measurements, prioritizes the source of information used in fair value measurements into …

This study tests the relation between corporate tax avoidance and disclosure of geographic
earnings for US multinational companies. We find that after the adoption of Statement of …

We exploit the change in US segment reporting rules (from SFAS No. 14 to SFAS No. 131) to
examine two motives for managers to conceal segment profits: proprietary costs and agency …

We investigate the association between corporate international diversification and the
accuracy and bias of consensus analysts' earnings forecasts. We find that greater corporate …

We investigate the effect of the Financial Accounting Standards Board's (FASB) new
segment reporting standard on the information and monitoring environment. We compare …

Using retroactive disclosures required by Statement of Financial Accounting Standards
(SFAS) No. 131, we examine managers' incentives for withholding segment information …

This study investigates the effect of firms' adoption of SFAS No. 131 segment disclosure
rules on the stock market's ability to predict the firms' earnings, as captured by the forward …