search query: @author Harris, M. / total: 22
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| Author: | Harris, M. |
| Title: | The association between competition and managers' business segment reporting decisions |
| Journal: | Journal of Accounting Research
1998 : SPRING, VOL. 36:1, p. 111-128 |
| Index terms: | COMPETITION MANAGERS REPORTING |
| Language: | eng |
| 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. 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. |
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