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Discretionary disclosure in financial reporting : an examination comparing internal firm data to externally reported segment data

Bens, Daniel A.; Berger, Philip G.; Monahan, Steven J. - In: The accounting review : a publication of the American … 86 (2011) 2, pp. 417-449

Persistent link: https://www.econbiz.de/10008989585

The effect of aggregation of accounting information via segment reporting on accounting conservatism

Bens, Daniel A.; Monahan, Steven J.; Steele, Logan B. - In: European accounting review 27 (2018) 2, pp. 237-262

Persistent link: https://www.econbiz.de/10011883340

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

Bens, Daniel A. - 2009

We use confidential, U.S. Census Bureau, plant-level data to investigate aggregation in external reporting. We compare 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.”...

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