Segment Disclosure Under the Management Approach: The Impact of Proprietary Costs on Internal Reporting Decisions

Autor(en): Scholze, Andreas 
Schneider, Georg
Stichwörter: Incentive; Accounting; Finance; Actuarial science; Voluntary disclosure; Business
Erscheinungsdatum: 2011
Journal: Social Science Research Network
DOI: https://doi.org/10.2139/ssrn.1830264

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