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Daniel A. Bens
Professor of Accounting and Control
Journal Article
Bens D. A., Monahan S., Steele L. B. (2018). The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism European Accounting Review, 27(2), (pp237-262).
In a sample of U.S. multiple-segment firms, the authors document a negative association between aggregation via segment reporting and timely loss recognition. A higher level of aggregation, as reflected in a firm’s reported organizational structure (the definition and characteristics of its segments), causes a multiple-segment firm to exhibit less cross-segment variation in profitability than a matched control portfolio of single-segment firms.