International Accounting Standard (IAS) 14 on segment reporting was revised in 1997. IAS 14R substantially changed segment reporting requirements in response to numerous criticisms of the original standard. The objective of this study is to determine how IAS 14R affected the segment disclosure...

The growing institutional significance of impact factors and journal rankings currently stands alongside serious concerns about the scale and distorting effects of the practice of coercive journal self-citation. Survey-based studies have highlighted journals suspected of such coercion but there...

We investigate whether the choice of valuation model affects the forecast accuracy of the target prices that investment analysts issue in their equity research reports, controlling for factors that influence this choice. We examine 490 equity research reports from international investment houses...