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Daniel A. Bens
Professor of Accounting and Control
Keywords
IAF 10/11; IAF 2520345; Corporate Governance; Auditing, Risk Control and Performance
Journal Article
Bens D. A., Berger P., Monahan S. (2011). Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data The Accounting Review, 86(2), (pp417-449).
The authors use confidential, U.S. Census Bureau, plant-level data to investigate aggregation in external reporting. We compare firms' plant-level data to their published segment reports by grouping a firm’s plants that share the same four-digit SIC code into a "pseudo-segment."