Segment Profitability and the Proprietary and Agency Costs of Disclosure

By Philip G. Berger, Rebecca N. Hann. 2007

423 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/8fd5a08101a7e645db4c6042b7976997e3ce59f9

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Citations in the corpus

Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors (2009, background): “For example, detailed information about line-of-business profitability can reveal proprietary information to competitors (e.g., Verrecchia, 1983; Feltham et al., 1992; Hayes and Lundholm, 1996; Leuz, 2004; Berger and Hann, 2007).”
Financial statement comparability and credit risk (2013, neutral): “…such as the extent of US-institutional ownership in firms in different countries internationally, affect comparability (Khanna et al. 2004, Bradshaw et al. 2004, Fang et al. 2012); and (3) differences in firms’ proprietary costs influence the extent of their disclosures (e.g. Berger and Hann 2007).”
Determinants of intellectual capital disclosure in prospectuses of initial public offerings (2008, methodology): “Empirical results from Botosan (2000) support this view. Botosan (2000) found the cost of equity capital decreased with increases in the level of two categories of information: forward looking information (forecasts of sales, profits and capital expenditure) and key nonfinancial statistics (order ba”
Perceived competition, profitability and the withholding of information about sales and the cost of sales (2009, background): “In line with prior empirical studies (e.g., Berger and Hann, 2007), we do not attempt to test the predictions of a specific theoretical model of disclosure.”
The effects of financial reporting and disclosure on corporate investment: A review (2019, background): “19 Underlying the analysis in Hope and Thomas (2008) is the idea that following SFAS 131, managers withhold information on segments with lower profitability due to agency incentives (Berger and Hann, 2007).”
A Measure of Competition Based on 10-K Filings (2012, neutral): “3 For example, Wagenhofer (1990), Hayes and Lundholm (1996), Harris (1998), Leuz (2004), Berger and Hann (2007) is only a partial list of this literature.”
Proprietary Costs and the Disclosure of Information About Customers (2012, neutral): “However, Berger and Hann (2007) also examines segment disclosures but concludes that agency costs are more important than proprietary costs in disclosure choice.”
The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms' Disclosure Decisions (2010, background): “Disclosure settings include specific disclosures such as segment reporting (Berger and Hann, 2007) and supplemental press release disclosures (Chen et al.”
The Timeliness of Accounting Write-Downs by U.S. Financial Institutions During the Financial Crisis of 2007-2008 (2011, background): “Recent studies on segment disclosures document that managers face agency costs of disclosure and opportunistically conceal negative segment information (Berger and Hann 2007, Hope and Thomas 2008). As Berger and Hann (2007) argue, if greater transparency reveals information about the extent of value”