@article{1d60a3e1db524bdcb8f1f337f2eac167,
title = "Earnings shortfalls and strategic profit allocations in segment reporting",
keywords = "Classification shifting, Earnings components, Earnings surprises, Segment reporting",
author = "Haight, {Timothy D.}",
note = "Publisher Copyright: {\textcopyright} 2019, American Accounting Association. All rights reserved.",
year = "2019",
month = dec,
doi = "10.2308/acch-52464",
language = "English",
volume = "33",
pages = "37--58",
journal = "Accounting Horizons",
issn = "0888-7993",
number = "4",
}