International Business Management

Year: 2011
Volume: 5
Issue: 4
Page No. 194 - 199

A Literature Review on the Value Relevance of Geographic Segment Earnings

Authors : MichelleM. Kim

References

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Boatsman, J.R., B.K. Behn and D.H. Patz, 1993. A test of the use of geographical segment disclosures. J. Account. Res., 31: 46-73.
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Bodnar, G.M. and J. Weintrop, 1997. The valuation of the foreign income of US multinational firms: A growth opportunities perspective. J. Account. Econ., 24: 69-97.
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Bodnar, G.M., L.S. Hwang and J. Weintrop, 2003. The value relevance of foreign income: An Australian, Canadian and British comparison. J. Int. Fin. Manage. Account., 14: 171-193.
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Callen, J.L., O.K. Hope and D. Segal, 2005. Domestic and foreign earnings, stock return variability and the impact of investor sophistication. J. Account. Res., 43: 377-412.
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Cateora, P.R. and J.L. Graham, 2007. International Marketing. 13th Edn., McGraw-Hill, New York.

Christophe, S.E. and R.J. Pfeiffer, 2002. The valuation of MNC international operations during the 1990s. Rev. Quant. Fin. Account., 18: 119-138.
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Christophe, S.E., 2002. The value of US MNC earnings changes from foreign and domestic operations. J. Bus., 75: 67-94.
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Denis, D.J., D.K. Denis and K. Yost, 2002. Global diversification, industrial diversification and firm value. J. Fin., 57: 1951-1979.
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Herrmann, D. and W.B. Thomas, 2000. An Analysis of Segment Disclosures under SFAS No. 131 and SFAS No. 14. Account. Horizons, 14: 287-302.
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Hines Jr. J.R., 1996. Dividends and profits: Some unsubtle foreign influences. J. Fin., 51: 661-689.
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Hope, O.K. and W.B. Thomas, 2008. Managerial empire building and firm disclosure. J. Account. Res., 46: 591-626.
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Jensen, M.C., 1986. Agency cost of free cash flow, corporate finance and takeovers. Am. Econ. Rev., 76: 323-329.
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Khurana, I.K., R. Pereira and K.K. Raman, 2003. Does analyst behavior explain market mispricing of foreign earnings for US multinational firms. J. Account. Auditing Fin., 18: 453-478.
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Kinney Jr. W.R., 1971. Predicting earnings: Entity versus subentity data. J. Account. Res., 9: 127-136.
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Thomas, W.B., 1999. A test of the market's mispricing of domestic and foreign earnings. J. Account. Econ., 28: 243-267.
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Thomas, W.B., 2000. The value-relevance of geographic segment earnings disclosures under SFAS 14. J. Int. Fin. Manage. Account., 11: 133-155.
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