Construct · 1 fields · 1 citations

segment disclosure: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
segmentdisclosure1 CONSTRUCTSegment disclosureBERGER · FINANCIAL REPORTING

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Financial reporting

reporting of financial results by business line or geography, which can expose poorly performing units to investor monitoring.

In financial reporting, segment disclosure refers to reporting of financial results by business line or geography, which can expose poorly performing units to investor monitoring. This meaning comes from Berger (2003) in Journal of Accounting Research.[1]

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Nearby constructs

business1 fields · 1 citationsanchor · a standalone constructdisclosure6 fields · 14 citationsjingle · one name, six constructsline4 fields · 7 citationsjingle · one word, four constructs

References

  1. Berger, P. G., & Hann, R. (2003). The Impact of SFAS No. 131 on Information and Monitoring. Journal of Accounting Research, 41(2), 163-223. https://doi.org/10.1111/1475-679x.00100

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