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European Accounting Review Volume 27, 2018 - Issue 2
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Original Articles

The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism

Daniel A. BensINSEAD – Accounting and Control Area, SingaporeCorrespondence[email protected]
,
Steven J. MonahanINSEAD – Accounting and Control Area, Fontainebleau, France
&
Logan B. SteeleAccounting & Information Systems Department, School of Business, University of Wisconsin, Madison, WI, USA
Pages 237-262 | Received 04 Sep 2015, Accepted 26 Oct 2016, Published online: 02 Dec 2016

Citations (8)

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Lili Dai & Phong Ngo. (2021) Political Uncertainty and Accounting Conservatism. European Accounting Review 30:2, pages 277-307.
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Articles from other publishers (7)

Huasheng Gao, Jun Huang & Tianshu Zhang. (2022) Employee firing costs and accounting conservatism: Evidence from wrongful discharge laws. Journal of Business Finance & Accounting 50:9-10, pages 1612-1632.
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Rahul Bhui & Peiran Jiao. (2023) Attention Constraints and Learning in Categories. Management Science.
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Mohamed Toukabri & Mohammed Abdulkareem Al Adawi. (2023) Revisiting the relation between geographical diversification and corporate social responsibility: the role of segment disclosure (SFAS 131) and institutional environment. Environment, Development and Sustainability.
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Doina C. Chichernea, Philipp D. Schaberl & Maya A. Thevenot. (2022) Cutting Through Complexity: Segment Disclosure and Pricing Efficiency. Journal of Accounting, Auditing & Finance, pages 0148558X2210862.
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Sameh Ammar & Ghassan H. Mardini. (2020) Enterprise resource planning enabling segmental information reporting practices of UK‐FTSE 100. Accounting & Finance 61:1, pages 1205-1237.
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Abdul Haque, Huma Fatima, Ammar Abid & Muhammad Ali Jibran Qamar. (2019) Impact of firm-level uncertainty on earnings management and role of accounting conservatism. Quantitative Finance and Economics 3:4, pages 772-794.
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Lili Dai & Phong T. H. Ngo. (2013) Political Uncertainty and Accounting Conservatism: Evidence from the U.S. Presidential Election Cycle. SSRN Electronic Journal.
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