The Effect of SFAS No. 131 on the Cross-segment Variability of Profits Reported by Multiple Segment Firms-Reference-Cited by-同舟云学术

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The Effect of SFAS No. 131 on the Cross-segment Variability of Profits Reported by Multiple Segment Firms

Published:2006-03 Issue:1 Volume:11 Page:91-117
ISSN:1380-6653
Container-title:Review of Accounting Studies
language:en
Short-container-title:Rev Acc Stud

Author:

Ettredge Michael L.,Kwon Soo Young,Smith David B.,Stone Mary S.

Publisher

Springer Science and Business Media LLC

Subject

General Business, Management and Accounting,Accounting

Link

http://link.springer.com/content/pdf/10.1007/s11142-006-6397-9.pdf

Reference25 articles.

1. Berger, P. G., & Hann, R. (2003a). The impact of SFAS No. 131 on information and monitoring. Journal of Accounting Research, 41, 163–223

2. Berger, P. G., & Hann, R. (2003b). Segment profitability and the proprietary costs of disclosure. Working paper, University of Southern California

3. Chen, P. F., & Zhang, G. (2003). Heterogeneous investment opportunities in multiple-segment firms and the incremental value relevance of segment accounting data. The Accounting Review, 78, 397–428

4. Cormier, D., & Magnan, M. (2003). Environmental reporting management: A continental european perspective. Journal of Accounting and Public Policy, 22, 43–62

5. Ettredge, M., Kwon, S. Y., & Smith, D. (2002). Security market effects associated with SFAS No. 131 reported business segments. Review of Quantitative Finance and Accounting, 18, 323–344

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