Discretionary disclosure in financial reporting : an examination comparing internal firm data to externally reported segment data
Year of publication: |
2011
|
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Authors: | Bens, Daniel A. ; Berger, Philip G. ; Monahan, Steven J. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 86.2011, 2, p. 417-449
|
Subject: | Segmentberichterstattung | Segment reporting | Mikrodaten | Microdata | Datenerhebung | Data collection | Informationswert | Information value | USA | United States |
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