{\rtf1\ansi\deff0\deftab360 {\fonttbl {\f0\fswiss\fcharset0 Arial} {\f1\froman\fcharset0 Times New Roman} {\f2\fswiss\fcharset0 Verdana} {\f3\froman\fcharset2 Symbol} } {\colortbl; \red0\green0\blue0; } {\info {\author Biblio 7.x}{\operator }{\title Biblio RTF Export}} \f1\fs24 \paperw11907\paperh16839 \pgncont\pgndec\pgnstarts1\pgnrestart L. Steele, Bens, D., and Monahan, S., ?The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism"?, European Accounting Review, vol. 27, no. 2, pp. 237-262, 2018.\par \par }