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Security Market Effects Associated with SFAS No. 131: Reported Business Segments · Study

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ArticleSecurity Market Effects Associated with SFAS No. 131: Reported Business Segments

Michael Ettredge2002

Article2002

Security Market Effects Associated with SFAS No. 131: Reported Business Segments

Michael Ettredge · Soo Young Kwon

37 citations·0/0 files stored·Review of Quantitative Finance and Accounting

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

1989Structural Equations with Latent Variables 1991Structural Equations with Latent Variables.1985Using daily stock returns 1983The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms 1998The Association between Competition and Managers' Business Segment Reporting Decisions 1996Segment Reporting to the Capital Market in the Presence of a Competitor 2000Motivations for a Change in Disclosure Frequency and Its Consequences: An Examination of Voluntary Quarterly Segment Disclosures 1996Hypothesis testing in event studies: The case of variance changes

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2018The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence 2007Change in value relevance of quarterly foreign sales data of U.S. multinational corporations after adopting SFAS 131 2010A Study Of Segment Reporting Practices: A Malaysian Perspective 2012Proprietary costs, governance and the segment disclosure decision 2022Proprietary Costs and Corporate Lobbying Against Changes in Mandatory Disclosure

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2006Competitive harm and geographic area disclosure under SFAS 131article · 4 shared references 2003Segment Disclosures, Proprietary Costs, and the Market for Corporate Controlpreprint · 4 shared references 2019Does location matter for disclosure? Evidence from geographic segmentsarticle · 4 shared references 2008Corporate Investments: Learning from Restatementsarticle · 3 shared references 2010Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Dataarticle · 3 shared references 2003Quality of Financial Reporting Choice: Determinants and Economic Consequencespreprint · 3 shared references

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Year2002

Typearticle

Published2002-06-01

VenueReview of Quantitative Finance and Accounting

ISSN-L0924-865X

Languageen

Citations37

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1023/a:1015424502602

openalex_workW1574406712

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