Search Results - subject:"segment"

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

The predictive ability of entity-wide geographic sales disclosures : IAS 14R versus IFRS 8

Cereola, Sandra J.; Nichols, Nancy Brown; Street, Donna L. - In: Research in accounting regulation 30 (2018) 2, pp. 121-130

Persistent link: https://www.econbiz.de/10011947552

Capital market effects of mandatory IFRS 8 adoption : an empirical analysis of German firms

Franzen, Nina; Weißenberger, Barbara E. - In: Journal of international accounting auditing & taxation 31 (2018), pp. 1-19

Persistent link: https://www.econbiz.de/10011901832

Strategic Revelation of Differences in Segment Earnings Growth

Wang, Qian - 2018

. This study investigates the interplay of managers' motives to conceal versus reveal cross-segment differences in earnings … growth in multi-segment firms. We find that revealed segment earnings growth differences are negatively associated with … find that SFAS No. 131 improved the quality of segment information by requiring or allowing revelation of greater cross-segment …

Persistent link: https://www.econbiz.de/10012930438

A hybrid evaluation approach using fuzzy TOPSIS and MSGP for catering food reverse logistics provider selection in airline industry

Fu, Yan-Kai; Liao, Chin-Nung - In: International journal of shipping and transport … 16 (2023) 1/2, pp. 1-18

Persistent link: https://www.econbiz.de/10013550347

Product market competition and strategic disclosure of industrial segment-level information

Karuna, Christo - In: Journal of management accounting research : JMAR 35 (2023) 2, pp. 141-167

Persistent link: https://www.econbiz.de/10014340531

Tech dump : segment analysis for a social enterprise

Grimm, Stephanie D. - In: Issues in accounting education 38 (2023) 4, pp. 165-186

Persistent link: https://www.econbiz.de/10014431460

Under what conditions does the manager withhold segment information?

Murakami, Yutaro; Shiiba, Atsushi - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 4, pp. 1009-1038

Persistent link: https://www.econbiz.de/10014382708

Financial consequences of adding bricks to clicks

Maier, Erik; Bornschein, Rico; Manß, Rico; Hesse, Damian - In: International journal of research in marketing : IJRM ; … 40 (2023) 3, pp. 609-628

Persistent link: https://www.econbiz.de/10014383231

Revisiting the impact of ASC 280 : liquidity, operating performance, and market value

Chuwonganant, Chairat; Olibe, Kingsley O.; Strawser, … - In: The journal of corporate accounting & finance 34 (2023) 3, pp. 318-336

Persistent link: https://www.econbiz.de/10014336534

The effect of environmental concerns on electric vehicles adoption behavior in dual-distribution channel under the background of platform economy

Li, Jun; Zhang, Ao; He, Haonan; Zhang, Jinxi; Hong, Jin; … - In: International journal of logistics : research and … 26 (2023) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10014232056