Representationally Faithful Disclosures, Organizational Design and Managers' Segment Reporting Decisions

Author:

Botosan Christine A.,McMahon Susan,Stanford Mary Harris

Publisher

Elsevier BV

Reference78 articles.

1. Single_Multi indicates change firms that reported a single segment under SFAS No.14 and multiple segments under SFAS No.131. Multi_Multi firms reported multiple segments under SFAS No. 14 and increased the number of segments reported under SFAS No. 131. No_Change firms report the same grouping of business activities, either a single segment or multiple segments, under both SFAS No. 14 and SFAS No. 131. See Table 6 for variable descriptions;*;Soda Candy and Soda,2000

2. Methods for chemical analysis of tobacco and tobacco products

3. Sublimaze®

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