Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131
Author:
Affiliation:
1. School of Accountancy; Singapore Management University
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Reference67 articles.
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4. Disclosure Quality and the Excess Value of Diversification;Bens;Journal of Accounting Research,2004
5. The Impact of SFAS No. 131 on Information and Monitoring;Berger;Journal of Accounting Research,2003
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