Authors : Michelle M. Kim
Abstract: The purpose of this study is to provide a comprehensive literature review about geographic segment disclosures, primarily focusing on the value relevance of foreign and domestic earnings of US multinational firms. This study demonstrates various characteristics of domestic and foreign earnings on the basis of different aspects towards the value of foreign earnings from prior studies.
Michelle M. Kim , 2011. A Literature Review on the Value Relevance of Geographic Segment Earnings. International Business Management, 5: 194-199.