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Cited by 336

The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.

VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES

McKinnon, Jill L., Dalimunthe, Lian·1993·Accounting & Finance
DOI 10.1111/j.1467-629x.1993.tb00192.x
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Abstract

This paper reports an examination of economic incentives motivating listed diversified companies in Australia to voluntarily disclose segment information. The study is based on a sample of 65 listed diversified companies. Support is found for ownership diffusion, the level of minority interest in subsidiaries, firm size and industry membership as factors influencing the voluntary disclosure of segment information. No support is found for leverage or diversification into related versus unrelated industries.

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Crossref · 10.1111/j.1467-629x.1993.tb00192.x

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Citations

Cites

Show all 3 references

Research works printed but not linked: 40

  1. Accounting Standards Review Board, 1985, ASRB 1005 Financial Reporting by Segments
  2. Aitken M.J., 1992, The Information Value of Segment Disclosure: Australian Evidence
  3. Australian Accounting Research Foundation, 1984, AAS16 Financial Reporting by Segments
  4. Baldwin B.A., 1984, Segment Earnings Disclosure and the Ability of Security Analysts to Forecast Earnings Per Share, The Accounting Review, 376
  5. 10.2307/2674681 · DOI · Paper page
  6. 10.1111/j.1467-6281.1985.tb00111.x · DOI
  7. Bradbury M.E., 1991, Characteristics of Firms and Voluntary Interim Earnings Disclosures: New Zealand Evidence, Pacific Accounting Review, 37
  8. 10.1111/j.1467-629X.1992.tb00174.x · DOI
  9. Bradbury M.E., 1988, A Segmented Mergers Approach to Evaluating Segment Data: New Zealand Evidence, Pacific Accounting Review
  10. 10.2307/2490647 · DOI
  11. 10.1177/031289627900401S01 · DOI
  12. Chow C.W., 1987, Voluntary Financial Disclosure by Mexican Corporations, The Accounting Review, 533
  13. 10.2307/2490463 · DOI
  14. 10.1111/j.1468-5957.1992.tb00626.x · DOI · Paper page
  15. 10.1111/j.1468-5957.1979.tb01089.x · DOI
  16. Diamond D., 1985, Optimal Release of Information by Firms, Journal of Finance, 1071, 10.1111/j.1540-6261.1985.tb02364.x · DOI · Paper page
  17. Eddey P.H., 1990, Accounting for Corporate Combinations and Associations
  18. Financial Accounting Standards Board, 1976, SFAS 14 Financial Reporting for Segments of a Business Enterprise
  19. 10.1080/00014788.1979.9729168 · DOI · Paper page
  20. 10.1086/466995 · DOI
  21. 10.2307/3003496 · DOI
  22. Jensen M., 1976, Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure, Journal of Financial Economics, 305, 10.1016/0304-405X(76)90026-X · DOI · Paper page
  23. 10.2307/2490206 · DOI
  24. Lee L.N., 1976, Consolidated Statements and Group Accounts
  25. 10.2307/2490984 · DOI · Paper page
  26. Lewis B.L. Schipper K. andZmijewski M. [1992] “The Effects of Missing Information on Security Valuation” Paper presented at Macquarie University Workshop in Accounting and Finance by Katherine Schipper 21 July.
  27. Lipton P., 1988, Understanding Company Law
  28. 10.2307/2490986 · DOI
  29. Schipper K., 1991, Commentary on Analysts Forecasts, Accounting Horizons, 105
  30. Sidhu B. andWhittred G. [1992] “Tax Effect Accounting in Australia: Analysis of the Diffusion of a Technology” Paper presented at Macquarie University Workshop in Accounting and Finance 2 June.
  31. 10.2307/2490774 · DOI
  32. 10.2307/3003605 · DOI
  33. Singhvi S.S., 1971, An Empirical Analysis of the Quality of Corporate Financial Disclosure, The Accounting Review, 129
  34. 10.1016/0304-405X(79)90011-4 · DOI
  35. Twombly J., 1979, Disclosure Criteria and Segment Reporting, 56
  36. 10.1177/031289627700200104 · DOI
  37. Watts R.L., 1986, Positive Accounting Theory
  38. 10.1016/0165-4101(87)90008-5 · DOI
  39. Whittred G., 1990, Financial Accounting; Incentive Effects and Economic Consequences
  40. Wong J., 1988, Agency Theory and Accounting Choice: A Theoretical Framework, The Pacific Accounting Review, 22

Cited by

Metadata

Authors
McKinnon, J. L., & Dalimunthe, L.
Venue
Accounting & Finance
Publisher
Wiley
Published
1993-05
Volume
33
Issue
1
Pages
33-50
ISSN
  • 0810-5391 (ISSN-L)
  • 1467-629X
DOI
10.1111/j.1467-629x.1993.tb00192.x
OpenAlex
W2027680818
Cited by
336
References
3
FWCI
13.80
Type
journal article
Language
en
Open access
closed
Licence
onlinelibrary.wiley.com/termsAndConditions#vor (vor, 5779 d)

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