TY - JOUR T1 - A Literature Review on the Value Relevance of Geographic Segment Earnings AU - M. Kim, Michelle JO - International Business Management VL - 5 IS - 4 SP - 194 EP - 199 PY - 2011 DA - 2001/08/19 SN - 1993-5250 DO - ibm.2011.194.199 UR - https://makhillpublications.co/view-article.php?doi=ibm.2011.194.199 KW - value relevance KW -persistence KW -foreign earnings KW -domestic earnings KW -Geographic segment disclosure AB - The purpose of this study is to provide a comprehensive literature review about geographic segment disclosures, primarily focusing on the value relevance of foreign and domestic earnings of US multinational firms. This study demonstrates various characteristics of domestic and foreign earnings on the basis of different aspects towards the value of foreign earnings from prior studies. ER -