Search Results - subject:"segment"

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

Regulating Big Tech : the role of enhanced disclosures

Mazzucato, Mariana; Strauss, Ilan; O'Reilly, Tim; … - In: Oxford review of economic policy 39 (2023) 1, pp. 47-69

Persistent link: https://www.econbiz.de/10013543012

The determinants of voluntary segment disclosure by Nigerian listed companies : further evidence

Sule, Dolapo Faith - In: African Journal of Innovation and Entrepreneurship : AJIE 4 (2025) 1, pp. 311-330

Persistent link: https://www.econbiz.de/10015329054

The impact of segmental reporting practices on real earnings management : empirical evidence from the non-financial FTSE-100 firms in the UK

Elsalem, Bilal A. - In: International journal of accounting and finance 11 (2021) 1, pp. 40-63

Persistent link: https://www.econbiz.de/10012887663

Segmental reporting, accounting enforcement, and analyst forecast dispersion in the European Union

Aboud, Ahmed - In: Journal of international accounting auditing & taxation 53 (2023), pp. 1-10

Persistent link: https://www.econbiz.de/10014458943

A longitudinal investigation of IFRS-8 implementation : evidence from Qatar

Mardini, Ghassan H.; Alkurdi, Amneh; Ahmed, Ahmed H. - In: Afro-Asian Journal of Finance and Accounting : AAJFA 13 (2023) 1, pp. 125-145

Persistent link: https://www.econbiz.de/10014230053

Agency Costs of Debt in Conglomerate Firms

Altieri, Michela - 2020

I use an accounting reform to assess the agency cost of debt in diversified firms. Firms that switch from single-to-multisegment following the reform suffer a 12% increase in the bond spread than their standalone peers. Consistent with lenders anticipating underinvestment and asset substitution...

Persistent link: https://www.econbiz.de/10012853663

Innovation diversity, product diversity and innovation performance

Wang, Yanzhi A.; Yang, Hsiao-Lin - In: International review of economics & finance : IREF 96 (2024) 1, pp. 1-16

Persistent link: https://www.econbiz.de/10015211009

Estimation of global nanomedicine market : status, segment analysis, dynamics, competition and prospects

Malyshev, Victor; Gab, Angelina; Kovalenko, Viktoriia; … - In: Technology audit and production reserves 1 (2024) 4/75, pp. 48-59

Persistent link: https://www.econbiz.de/10014507378

Brake segment for agglomeration policy : engineers as human capital

Kuchiki, Akifumi - In: Economies : open access journal 12 (2024) 7, pp. 1-28

A "segment" is a component of the organization of an agglomeration. The organization of agglomeration is formed by the … engineers, physical infrastructure, institutions, and living environment. Each segment then has a specific function in the … define a "brake segment" as a segment that has a "function" to decelerate the speed of the process. The purpose of this paper …

Persistent link: https://www.econbiz.de/10014636200

The informational value of segment data disaggregated by underlying industry : evidence from the textual features of business descriptions

Song, Shiwon - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 361-396

Persistent link: https://www.econbiz.de/10012703041