01333nas a2200181   4500008004100000245006900041210006800110260000900178300000900187490000700196520081900203653001501022100001801037700001801055700001501073700002301088856004001111       2021                        eng d00aProprietary Costs and the Reporting of Segment-level Tax Expense0 aProprietary Costs and the Reporting of Segmentlevel Tax Expense  c2021  a1-260 v433 aWe examine whether proprietary costs of disclosure affect the reporting of segment-level tax expense. Current accounting rules for segment-level reporting afford managers significant discretion in what line items to report. We predict and find firms with higher proprietary costs of disclosure (i.e., higher tax avoidance) are less likely to disclose segment-level tax information. These results are stronger for firms that define business segments on a geographic basis, where disclosure could reveal tax expense information about specific tax jurisdictions, consistent with the proprietary cost hypothesis. Overall, our results suggest some managers potentially use discretion in current guidance to avoid segment-level disclosure of taxes when these disclosures have the potential to be detrimental to the firm.10aAccounting1 aDeng, Junfang1 aSteele, Logan1 aLynch, Dan1 aGaertner, Fabio, B  uhttps://doi.org/10.2308/JATA-19-00200606nas a2200157   4500008004100000245010400041210006900145260000900214300001400223490000700237653001500244100001800259700001900277700001500296856013700311       2020                        eng d00aExpress yourself: Why managers' disclosure tone varies across time and what investors learn from it0 aExpress yourself Why managers disclosure tone varies across time  c2020  a1140-11710 v3710aAccounting1 aSteele, Logan1 aCampbell, John1 aLee, Grace  u/biblio/express-yourself-why-managers-disclosure-tone-varies-across-time-and-what-investors-learn-it00404nas a2200121   4500008004100000245004800041210004800089260000900137653001500146100001800161700001500179856008800194       2019                        eng d00aDebt Structure and Conditional Conservatism0 aDebt Structure and Conditional Conservatism  c201910aAccounting1 aSteele, Logan1 aLee, Grace  u/biblio/debt-structure-and-conditional-conservatism00474nas a2200133   4500008004100000245006000041210006000101260000900161653001500170100001800185700002000203700001700223856010000240       2019                        eng d00aNegative accounting earnings and gross domestic product0 aNegative accounting earnings and gross domestic product  c201910aAccounting1 aSteele, Logan1 aGaertner, Fabio1 aKauser, Asad  u/biblio/negative-accounting-earnings-and-gross-domestic-product01522nas a2200169   4500008004100000245010600041210006900147260000900216300001200225490000700237520091000244653001501154100001801169700001701187700002001204856012801224       2018                        eng d00aThe Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism"0 aEffect of Aggregation of Accounting Information via Segment Repo  c2018  a237-2620 v273 aIn a sample of US multiple-segment firms, we document a negative association between aggregation via segment reporting and timely loss recognition. A higher level of aggregation, as reflected in a firm’s reported organizational structure (the definition and characteristics of its segments), causes a multiple-segment firm to exhibit less cross-segment variation in profitability than a matched control portfolio of single-segment firms. We find that firms that engage in more aggregation report accounting numbers that provide less timely information about economic losses. We also observe that firms that provide more disaggregated segment data subsequent to adopting SFAS 131 experienced an increase in timely loss recognition. This result implies that higher quality segment reporting leads to an increase in timely loss recognition, which, per extant research, is associated with better governance.10aAccounting1 aSteele, Logan1 aBens, Daniel1 aMonahan, Steven  u/biblio/effect-aggregation-accounting-information-segment-reporting-accounting-conservatism00464nas a2200169   4500008004100000245003300041210003300074260000900107300000900116490000700125653001500132100001800147700001800165700001900183700001900202856007300221       2017                        eng d00aTaxable Income and Firm Risk0 aTaxable Income and Firm Risk  c2017  a1-240 v3910aAccounting1 aSteele, Logan1 aDhaliwal, Dan1 aLee, Hye-Seung1 aPincus, Morton  u/biblio/taxable-income-and-firm-risk00628nas a2200181   4500008004100000245008600041210006900127260000900196300001200205490000700217653001500224100001800239700001900257700001900276700001800295700001700313856011600330       2014                        eng d00aThe information content of mandatory risk factor disclosures in corporate filings0 ainformation content of mandatory risk factor disclosures in corp  c2014  a396-4550 v1910aAccounting1 aSteele, Logan1 aCampbell, John1 aChen, Hsinchun1 aDhaliwal, Dan1 aLu, Hsin-min  u/biblio/information-content-mandatory-risk-factor-disclosures-corporate-filings