{"id":"https://openalex.org/W2171757230","doi":"https://doi.org/10.1016/j.intacc.2010.01.003","title":"What drives cross-segment diversity in returns and risks? Evidence from Japanese and U.S. firms","display_name":"What drives cross-segment diversity in returns and risks? Evidence from Japanese and U.S. firms","publication_year":2010,"publication_date":"2010-01-25","ids":{"openalex":"https://openalex.org/W2171757230","doi":"https://doi.org/10.1016/j.intacc.2010.01.003","mag":"2171757230"},"language":"en","primary_location":{"id":"doi:10.1016/j.intacc.2010.01.003","doi":"https://doi.org/10.1016/j.intacc.2010.01.003","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intacc.2010.01.003","pdf_url":null,"source":{"id":"https://openalex.org/S5835822","display_name":"The International Journal of Accounting","issn_l":"0020-7063","issn":["0020-7063","1094-4060","1879-2251","2213-3933"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","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":"The International Journal of Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1590070","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5087376462","display_name":"Pontus Troberg","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Pontus Troberg","raw_affiliation_strings":["Helsinki School of Economics, Department of Accounting and Finance, Finland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Helsinki School of Economics, Department of Accounting and Finance, Finland","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5068735213","display_name":"Juha Kinnunen","orcid":"https://orcid.org/0000-0002-0724-6199","observed_orcids":["https://orcid.org/0000-0002-0724-6199"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Juha Kinnunen","raw_affiliation_strings":["Helsinki School of Economics, Department of Accounting and Finance, Finland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Helsinki School of Economics, Department of Accounting and Finance, Finland","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5004536492","display_name":"Harri Sepp\u00e4nen","orcid":"https://orcid.org/0000-0002-1721-6663","observed_orcids":["https://orcid.org/0000-0002-1721-6663"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Harri J. Sepp\u00e4nen","raw_affiliation_strings":["Helsinki School of Economics, Department of Accounting and Finance, Finland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Helsinki School of Economics, Department of Accounting and Finance, Finland","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5068735213"],"corresponding_institution_ids":[],"apc_list":{"value":1800,"currency":"USD","value_usd":1800},"apc_paid":null,"fwci":7.8367,"has_fulltext":false,"cited_by_count":24,"citation_normalized_percentile":{"value":0.97133538,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"45","issue":"1","first_page":"44","last_page":"76"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9804999828338623,"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":0.9804999828338623,"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":0.010300000198185444,"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/T10797","display_name":"Accounting and Organizational Management","score":0.002300000051036477,"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/segment-reporting","display_name":"segment reporting","score":0.9729999899864197},{"id":"https://openalex.org/keywords/reporting-incentives","display_name":"reporting incentives","score":0.7400000095367432},{"id":"https://openalex.org/keywords/proprietary-costs","display_name":"proprietary costs","score":0.6159999966621399},{"id":"https://openalex.org/keywords/export-sales","display_name":"export sales","score":0.8080000281333923},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.8059999942779541},{"id":"https://openalex.org/keywords/japanese-firms","display_name":"Japanese companies","score":0.7509999871253967},{"id":"https://openalex.org/keywords/us-firms","display_name":"US firms","score":0.9309999942779541},{"id":"https://openalex.org/keywords/cross-national-comparison","display_name":"cross-national comparison","score":0.6830000281333923}],"concepts":[{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7590233087539673},{"id":"https://openalex.org/C2780253743","wikidata":"https://www.wikidata.org/wiki/Q132382","display_name":"Presumption","level":2,"score":0.7297257781028748},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.7239741086959839},{"id":"https://openalex.org/C176311302","wikidata":"https://www.wikidata.org/wiki/Q590428","display_name":"Keiretsu","level":2,"score":0.667866051197052},{"id":"https://openalex.org/C2776502983","wikidata":"https://www.wikidata.org/wiki/Q690182","display_name":"Contrast (vision)","level":2,"score":0.6053352355957031},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5747455954551697},{"id":"https://openalex.org/C2781316041","wikidata":"https://www.wikidata.org/wiki/Q1230584","display_name":"Diversity (politics)","level":2,"score":0.5631100535392761},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4807893633842468},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.35253584384918213},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3390488624572754},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22845426201820374},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.16306737065315247},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C19165224","wikidata":"https://www.wikidata.org/wiki/Q23404","display_name":"Anthropology","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},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","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/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/j.intacc.2010.01.003","doi":"https://doi.org/10.1016/j.intacc.2010.01.003","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intacc.2010.01.003","pdf_url":null,"source":{"id":"https://openalex.org/S5835822","display_name":"The International Journal of Accounting","issn_l":"0020-7063","issn":["0020-7063","1094-4060","1879-2251","2213-3933"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","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":"The International Journal of Accounting","raw_type":"journal-article"},{"id":"mag:3123299905","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1590070","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:RePEc:eee:accoun:v:45:y:2010:i:1:p:44-76","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0020-7063(10)00004-X","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"mag:3123299905","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1590070","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Partnerships for the goals","score":0.4300000071525574,"id":"https://metadata.un.org/sdg/17"}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320313221","display_name":"Kwansei Gakuin University","ror":"https://ror.org/02qf2tx24"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":58,"referenced_works":["https://openalex.org/W69981690","https://openalex.org/W75248209","https://openalex.org/W301715457","https://openalex.org/W581608023","https://openalex.org/W1483106470","https://openalex.org/W1486845703","https://openalex.org/W1498393514","https://openalex.org/W1523894241","https://openalex.org/W1543607358","https://openalex.org/W1554956468","https://openalex.org/W1566496668","https://openalex.org/W1578958102","https://openalex.org/W1583194100","https://openalex.org/W1599501231","https://openalex.org/W1606913310","https://openalex.org/W1967366212","https://openalex.org/W1969519191","https://openalex.org/W2002475444","https://openalex.org/W2005787864","https://openalex.org/W2023371296","https://openalex.org/W2027680818","https://openalex.org/W2057785092","https://openalex.org/W2060896567","https://openalex.org/W2069772414","https://openalex.org/W2071659625","https://openalex.org/W2076382041","https://openalex.org/W2082123567","https://openalex.org/W2092431078","https://openalex.org/W2108078195","https://openalex.org/W2111065252","https://openalex.org/W2111393315","https://openalex.org/W2113727290","https://openalex.org/W2122450421","https://openalex.org/W2127452829","https://openalex.org/W2130127796","https://openalex.org/W2144970114","https://openalex.org/W2151405781","https://openalex.org/W2152747699","https://openalex.org/W2156637525","https://openalex.org/W2315776634","https://openalex.org/W2316966198","https://openalex.org/W2321649619","https://openalex.org/W2333932433","https://openalex.org/W2523724040","https://openalex.org/W2606909635","https://openalex.org/W3121616944","https://openalex.org/W3122489987","https://openalex.org/W3123610095","https://openalex.org/W3124539279","https://openalex.org/W3125163224","https://openalex.org/W3125499115","https://openalex.org/W3125935778","https://openalex.org/W3143196602","https://openalex.org/W3146425672","https://openalex.org/W4244422442","https://openalex.org/W4245045968","https://openalex.org/W4255828758","https://openalex.org/W7051198711"],"related_works":["https://openalex.org/W1558504029","https://openalex.org/W7136771950","https://openalex.org/W250745327","https://openalex.org/W2741238235","https://openalex.org/W2173930948","https://openalex.org/W2524610035","https://openalex.org/W2068602926","https://openalex.org/W2477222128","https://openalex.org/W2502740412","https://openalex.org/W3161246689"],"abstract_inverted_index":{"The":[0],"usefulness":[1],"of":[2,10,12,23,34,45,96,99],"segment":[3],"reporting":[4,26,79],"is":[5,75,102],"grounded":[6],"on":[7,30],"the":[8,21,93,97],"presumption":[9],"diversities":[11,36],"returns":[13,41],"and":[14,28,40,47,84],"risks":[15],"across":[16],"reported":[17,100],"segments.":[18],"We":[19,51],"examine":[20],"effect":[22],"country-specific":[24],"factors,":[25],"incentives,":[27],"choices":[29],"an":[31,103],"ANOVA-based":[32],"measure":[33],"cross-segment":[35],"(CSD)":[37],"in":[38,54,71],"risk":[39],"for":[42],"a":[43],"sample":[44],"Japanese":[46,59],"U.S.":[48,65],"multi-segment":[49],"firms.":[50,66],"find":[52,69],"that,":[53],"contrast":[55],"to":[56],"our":[57],"expectations,":[58],"firms":[60],"exhibit":[61],"greater":[62],"CSD":[63,74],"than":[64],"Moreover,":[67],"we":[68],"that":[70],"both":[72],"countries":[73],"driven":[76],"especially":[77],"by":[78,89],"incentives":[80],"associated":[81],"with":[82],"profitability":[83],"foreign":[85],"sales,":[86],"but":[87],"not":[88],"proprietary":[90],"costs.":[91],"Further,":[92],"manager's":[94],"choice":[95],"number":[98],"segments":[101],"important":[104],"factor":[105],"affecting":[106],"CSD.":[107]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
