@article {1970566,
	title = {Proprietary Costs and the Reporting of Segment-level Tax Expense},
	journal = {Journal of the American Taxation Association},
	volume = {43},
	year = {2021},
	month = {2021},
	pages = {1-26},
	abstract = {We 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.},
	keywords = {Accounting},
	url = {https://doi.org/10.2308/JATA-19-002},
	author = {Deng,Junfang and Steele,Logan and Lynch,Dan and Gaertner,Fabio B}
}
@article {1975196,
	title = {Express yourself: Why managers{\textquoteright} disclosure tone varies across time and what investors learn from it},
	journal = {Contemporary Accounting Research},
	volume = {37},
	year = {2020},
	month = {2020},
	pages = {1140-1171},
	keywords = {Accounting},
	author = {Steele,Logan and Campbell,John and Lee,Grace}
}
@article {1975191,
	title = {Debt Structure and Conditional Conservatism},
	journal = {Journal of Financial Reporting},
	year = {2019},
	month = {2019},
	keywords = {Accounting},
	author = {Steele,Logan and Lee,Grace}
}
@article {1975201,
	title = {Negative accounting earnings and gross domestic product},
	journal = {Review of Accounting Studies},
	year = {2019},
	month = {2019},
	keywords = {Accounting},
	author = {Steele,Logan and Gaertner,Fabio and Kauser,Asad}
}
@article {1975206,
	title = {The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism"},
	journal = {European Accounting Review},
	volume = {27},
	year = {2018},
	month = {2018},
	pages = {237-262},
	abstract = {In 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{\textquoteright}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.},
	keywords = {Accounting},
	author = {Steele,Logan and Bens,Daniel and Monahan,Steven}
}
@article {1975211,
	title = {Taxable Income and Firm Risk},
	journal = {Journal of the American Taxation Association},
	volume = {39},
	year = {2017},
	month = {2017},
	pages = {1-24},
	keywords = {Accounting},
	author = {Steele,Logan and Dhaliwal,Dan and Lee,Hye-Seung and Pincus,Morton}
}
@article {1975216,
	title = {The information content of mandatory risk factor disclosures in corporate filings},
	journal = {Review of Accounting Studies},
	volume = {19},
	year = {2014},
	month = {2014},
	pages = {396-455},
	keywords = {Accounting},
	author = {Steele,Logan and Campbell,John and Chen,Hsinchun and Dhaliwal,Dan and Lu,Hsin-min}
}
