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International Segment Disclosures By United-States And Uk Multinational-Enterprises - A Descriptive Study

Author

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  • GRAY, SJ
  • RADEBAUGH, LH

Abstract

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Suggested Citation

  • Gray, Sj & Radebaugh, Lh, 1984. "International Segment Disclosures By United-States And Uk Multinational-Enterprises - A Descriptive Study," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 351-360.
    • Handle: RePEc:bla:joares:v:22:y:1984:i:1:p:351-360
    DOI: http://hdl.handle.net/10.2307/2490716
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    Citations

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    Cited by:

    1. Frédéric Demerens & Pascale Delvaille, 2010. "Information sectorielle : quelle place dans les rapports des analystes financiers ? Une étude empirique du secteur hôtelier international," Post-Print hal-00484285, HAL.
    2. Anne Toppinen & Ning Li & Anni Tuppura & Ying Xiong, 2012. "Corporate Responsibility and Strategic Groups in the Forest‐based Industry: Exploratory Analysis based on the Global Reporting Initiative (GRI) Framework," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(4), pages 191-205, July.
    3. Herrmann, Don & Thomas, Wayne B., 1997. "Geographic segment disclosures: Theories, findings, and implications," The International Journal of Accounting, Elsevier, vol. 32(4), pages 487-501.

    More about this item

    Keywords

    Segment reporting; Disclosures; Multinational enterprises; International differences;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • G15 - Financial Economics - - General Financial Markets - - - International Financial Markets

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