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Multidimensional competition and corporate disclosure
Muiño, Flora, (2016)
Classification shifting using the "corporate/other" segment
Lail, Bradley E., (2014)
Discretionary allocation of corporate income to segments
Wang, Qian, (2015)
Proprietary costs, governance and the segment disclosure decision
Gisbert, Ana, (2014)
From IAS 14 to IFRS 8 : the role of proprietary and agency costs in shaping financial reporting
Gisbert, Ana, (2024)
Proprietary Costs & Governance on the Segment Disclosure Decision