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The Association between Competition and Managers' Business Segment Reporting Decisions
Abstract
This paper investigates the relation between levels of industry competition and managers' choices of which operations to report as business segments. One reason managers have objected to segment disclosures is that these disclosures allegedly provide commercially valuable information to competitors that is not available elsewhere. This objection might seem to imply that managers are most reluctant to provide segment disclosures for operations in highly competitive industries; however, if abnormally high earnings tend to occur in less competitive industries, managers' segment reporting discretion may be exercised to avoid reporting these operations as business segments. Using a sample of 929 firms reporting business segments in their annual reports during 1987 to 1991, I estimate a logit model of management's decision to report operations in a given industry as a segment as a function of two measures of industry competition: the four-firm concentration ratio and a measure of the speed of profit adjustment. The
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Cites
Good News and Bad News: Representation Theorems and Applications
Milgrom, P. R. (1981) · The Bell Journal of Economics · doi:10.2307/3003562 · Cited by 3,123
Cited by
LEUZ, C., & WYSOCKI, P. D. (2016) · Journal of Accounting Research · doi:10.1111/1475-679x.12115 · Cited by 1,760
Empirical research on accounting choice
Fields, T. D., Lys, T. Z., & Vincent, L. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00028-3 · Cited by 1,759
Business sustainability performance and cost of equity capital
Ng, A. C., & Rezaee, Z. (2015) · Journal of Corporate Finance · doi:10.1016/j.jcorpfin.2015.08.003 · Cited by 650
Proprietary Costs and the Disclosure of Information About Customers
ELLIS, J. A., FEE, C. E., & THOMAS, S. E. (2012) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2012.00441.x · Cited by 518
The impacts of product market competition on the quantity and quality of voluntary disclosures
Li, X. (2010) · Review of Accounting Studies · doi:10.1007/s11142-010-9129-0 · Cited by 508
Metadata
- Authors
- Harris, M. S.
- Venue
- Journal of Accounting Research
- Publisher
- JSTOR
- Published
- 1998
- Volume
- 36
- Issue
- 1
- Pages
- 111
- ISSN
- 0021-8456 (ISSN-L)
- OpenAlex
- W2333932433
- Cited by
- 517
- References
- 1
- FWCI
- 23.31
- Type
- journal article
- Language
- en
- Open access
- closed
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
