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Keywords: Segment
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Journal Articles
Segment earnings and managerial incentives: evidence from foreign firms cross-listed in the USA
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2022) 21 (3): 130–153.
Published: 25 April 2022
...Fangjun Sang; Pervaiz Alam; Timothy Hinkel Purpose Prior studies find that US firms with managerial incentives may manipulate the earnings gap to obscure higher performing segments to competitors or to hide underperforming segments from external monitors. The purpose of this study is to complement...
