the segment of the buyer's order space that each supplier can win, and perform market share sensitivity analysis when a …

We investigated disclosure decisions by identifying a circumstance, the spin-off of a segment, where the benefits of …. We found significant stock price increases associated with the spin-off announcement regardless of prior segment … disclosure history. We also found, however, that the stock price increases were temporary for firms without prior segment …

test the impact of firm characteristics on the level of voluntary disclosure of segment data of Australian and New Zealand … of geographic segment data of US multinational companies in interim periods. Thus, the study extends the existing … multinational company's decision to voluntarily disclose interim geographic segment data. …

test the impact of firm characteristics on the level of voluntary disclosure of segment data of Australian and New Zealand … of geographic segment data of US multinational companies in interim periods. Thus, the study extends the existing … multinational company's decision to voluntarily disclose interim geographic segment data. …

. The accounts did indeed contain many new and innovative features, including segment reporting of sales turnover. This …