{"id":"https://openalex.org/W2005628005","doi":"https://doi.org/10.1016/s1061-9518(00)00025-2","title":"Geographic segment disclosures in the United States: reporting practices enter a new era","display_name":"Geographic segment disclosures in the United States: reporting practices enter a new era","publication_year":2000,"publication_date":"2000-01-01","ids":{"openalex":"https://openalex.org/W2005628005","doi":"https://doi.org/10.1016/s1061-9518(00)00025-2","mag":"2005628005"},"language":"en","primary_location":{"id":"doi:10.1016/s1061-9518(00)00025-2","doi":"https://doi.org/10.1016/s1061-9518(00)00025-2","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1061-9518(00)00025-2","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5103542469","display_name":"Nancy B. Nichols","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I11883440","display_name":"James Madison University","ror":"https://ror.org/028pmsz77","country_code":"US","type":"education","lineage":["https://openalex.org/I11883440"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Nancy B Nichols","raw_affiliation_strings":["School of Accounting, James Madison University, Harrisonburg, VA 22807, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting, James Madison University, Harrisonburg, VA 22807, USA","institution_ids":["https://openalex.org/I11883440"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5023086391","display_name":"Donna L. Street","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I11883440","display_name":"James Madison University","ror":"https://ror.org/028pmsz77","country_code":"US","type":"education","lineage":["https://openalex.org/I11883440"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Donna L Street","raw_affiliation_strings":["School of Accounting, James Madison University, Harrisonburg, VA 22807, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting, James Madison University, Harrisonburg, VA 22807, USA","institution_ids":["https://openalex.org/I11883440"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5072252767","display_name":"Sidney J. Gray","orcid":"https://orcid.org/0000-0001-8173-6287","observed_orcids":["https://orcid.org/0000-0001-8173-6287"]},"institutions":[{"id":"https://openalex.org/I31746571","display_name":"UNSW Sydney","ror":"https://ror.org/03r8z3t63","country_code":"AU","type":"education","lineage":["https://openalex.org/I31746571"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Sidney J Gray","raw_affiliation_strings":["School of International Business, University of New South Wales, Sydney, NSW 2052, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of International Business, University of New South Wales, Sydney, NSW 2052, Australia","institution_ids":["https://openalex.org/I31746571"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3490,"currency":"USD","value_usd":3490},"apc_paid":null,"fwci":6.2581,"has_fulltext":false,"cited_by_count":43,"citation_normalized_percentile":{"value":0.96859937,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"9","issue":"1","first_page":"59","last_page":"82"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9603999853134155,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9603999853134155,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0284000001847744,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.007400000002235174,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sfas-131","display_name":"SFAS 131","score":0.9929999709129333},{"id":"https://openalex.org/keywords/segment-reporting","display_name":"segment reporting","score":0.8309999704360962},{"id":"https://openalex.org/keywords/fasb","display_name":"FASB","score":0.5109999775886536},{"id":"https://openalex.org/keywords/annual-report-disclosure","display_name":"annual report disclosure","score":0.42899999022483826}],"concepts":[{"id":"https://openalex.org/C2777638717","wikidata":"https://www.wikidata.org/wiki/Q446780","display_name":"Promulgation","level":2,"score":0.8877899646759033},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7632408142089844},{"id":"https://openalex.org/C2776436953","wikidata":"https://www.wikidata.org/wiki/Q5163215","display_name":"Consistency (knowledge bases)","level":2,"score":0.7467330098152161},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5718036890029907},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.564862072467804},{"id":"https://openalex.org/C116834253","wikidata":"https://www.wikidata.org/wiki/Q2039217","display_name":"Identification (biology)","level":2,"score":0.4974961578845978},{"id":"https://openalex.org/C61980418","wikidata":"https://www.wikidata.org/wiki/Q2221906","display_name":"Location","level":2,"score":0.4660666286945343},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.25623849034309387},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.24853721261024475},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.10604119300842285},{"id":"https://openalex.org/C59822182","wikidata":"https://www.wikidata.org/wiki/Q441","display_name":"Botany","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C13280743","wikidata":"https://www.wikidata.org/wiki/Q131089","display_name":"Geodesy","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/s1061-9518(00)00025-2","doi":"https://doi.org/10.1016/s1061-9518(00)00025-2","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1061-9518(00)00025-2","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Partnerships for the goals","id":"https://metadata.un.org/sdg/17","score":0.4099999964237213}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":13,"referenced_works":["https://openalex.org/W2015720372","https://openalex.org/W2024812570","https://openalex.org/W2035382426","https://openalex.org/W2043626282","https://openalex.org/W2061167003","https://openalex.org/W2088230028","https://openalex.org/W2157867013","https://openalex.org/W2315776634","https://openalex.org/W2321649619","https://openalex.org/W2323762946","https://openalex.org/W4233445431","https://openalex.org/W4235328403","https://openalex.org/W7017310775"],"related_works":["https://openalex.org/W2108078195","https://openalex.org/W2152747699","https://openalex.org/W2060961326","https://openalex.org/W1978351440","https://openalex.org/W2319005086","https://openalex.org/W2321649619","https://openalex.org/W1611454324","https://openalex.org/W7098910960","https://openalex.org/W2137567720","https://openalex.org/W2051881372"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":3},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":4}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}