Search Results - subject:"segment"

Did you mean: subject:"segmented" (3,931 results)

Is the U.S. Labor Market for Truck Drivers Broken? An Empirical Analysis Using Nationally Representative Data

Burks, Stephen V.; Monaco, Kristen - 2018

are concentrated in one segment of the overall market, that for drivers in long distance truckload (TL) motor freight … signals in the standard way, given sufficient time. The persistent issues localized in the TL segment are not visible in the …

Persistent link: https://www.econbiz.de/10011931778

Is the U.S. labor market for truck drivers broken? : an empirical analysis using nationally representative data

Burks, Stephen V.; Monaco, Kristen A. - 2018

Persistent link: https://www.econbiz.de/10011912801

Discretionary Disclosure in Financial Reporting : An Examination Comparing Internal Firm Data to Externally Reported Segment Data

Bens, Daniel A. - 2009

firms' plant-level data to their published segment reports, conducting our tests by grouping a firm's plants that share the … same four-digit SIC code into a “pseudo-segment.” We then determine whether that pseudo-segment is disclosed as an external … segment, or whether it is subsumed into a different business unit for external reporting purposes. We find pseudo-segments are …

Persistent link: https://www.econbiz.de/10013156203

Modeling competition between mobile and desktop personal computer LCD panels based on segment reporting sales information

Tsai, Bi-huei; Hsu, Chih-sheng; Balachandran, Bala K. R. - In: Journal of accounting, auditing & finance 28 (2013) 3, pp. 273-291

Persistent link: https://www.econbiz.de/10009783360

Mandatory disclosure, generation of decision-relevant information, and market entry

Schneider, Georg; Scholze, Andreas - In: Contemporary accounting research : a journal of the … 32 (2015) 4, pp. 1353-1372

Persistent link: https://www.econbiz.de/10011441744

The adoption of IFRS 8 - no headway made? : evidence from segment reporting practices in Germany

Franzen, Nina; Weißenberger, Barbara E. - In: Journal of applied accounting research 16 (2015) 1, pp. 88-113

Persistent link: https://www.econbiz.de/10011344221

Is the firm's business model related to segment reporting?

Barneto, Pascal; Ouvrard, Stéphane - In: Research in international business and finance 35 (2015), pp. 122-137

Persistent link: https://www.econbiz.de/10011570025

Management Disclosure Practices for Disaggregated (Financial) Information in Slovenian Unlisted Companies

Zdolšek, Daniel - 2015

The focus of the present study is the management practice of disclosing disaggregated (financial) information in a company's annual report. The disclosure of disaggregated information is a management strategic policy decision because of the proprietary nature of disaggregated information. In...

Persistent link: https://www.econbiz.de/10013014503

Segment reporting under IFRS 8 : reporting practice and economic consequences

Nienhaus, Martin - 2015

Persistent link: https://www.econbiz.de/10012875489

The evolution of segment reporting standards under IFRS and its determinants

Zimnicki, Tomasz - In: Copernican Journal of Finance & Accounting 1 (2012) 1, pp. 151-172

In the history of International Financial Reporting Standards, there are three standards dedicated to segment reporting …. Also, there will be presented the results of empirical studies and the conclusions about segment reporting standard and the …

Persistent link: https://www.econbiz.de/10011165473