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- W3202021674 abstract "• Multinationals are flexible in reporting country-segment information. • Host-country business conditions influence country-segments disclosure. • Multinationals may further refine their country-based disclosure strategies. Operating segments reporting represents a potential source of information about corporate foreign operations. This paper investigates the country-segment disclosure related to Central and Eastern European (CEE) operations - regarded as potential reporting segments - of multinational corporations (MNCs). The empirical analysis indicates limited information on country segments in general, and a few country segments for CEE operations. The probability of country-segment disclosure depends on size of operations, and host-country economic conditions such as financial risk, competitiveness, ease of doing business and tax rates. The value relevance analysis indicates a significant negative influence of country-segment disclosure of CEE operations on stock prices. These findings provide insights about country-segment disclosure and suggest policy implications of managerial approach for operating segments reporting." @default.
- W3202021674 created "2021-10-11" @default.
- W3202021674 creator A5056769118 @default.
- W3202021674 creator A5059428439 @default.
- W3202021674 creator A5080488542 @default.
- W3202021674 date "2021-09-01" @default.
- W3202021674 modified "2023-09-26" @default.
- W3202021674 title "Country-segment disclosure of foreign operations from Central and Eastern Europe: country-level determinants and value relevance" @default.
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- W3202021674 doi "https://doi.org/10.1016/j.mulfin.2021.100718" @default.
- W3202021674 hasPublicationYear "2021" @default.
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