Hinson, Lisa; Tucker, Jennifer Wu; Weng, Diana - In: Journal of Accounting Literature 43 (2019) 1, pp. 70-86
The rule change for segment reporting in 1998 has arguably made segment reporting more relevant through the adoption of … firms experienced an increase in the relevance of segment reporting but a large decrease in the comparability of segment … before vs. after the rule change issued by financial analysts—a major user group of segment reporting. Relative to benchmark …