The effects of SFAS 131 geographic segment disclosures by US multinational companies on the valuation of foreign earnings

Author:

Hope Ole-Kristian,Kang Tony,Thomas Wayne B,Vasvari Florin

Publisher

Springer Science and Business Media LLC

Subject

Management of Technology and Innovation,Strategy and Management,Economics and Econometrics,General Business, Management and Accounting,Business and International Management

Reference70 articles.

1. American Institute of Certified Public Accountants (AICPA). 1994. Improving business reporting: A customer focus. Report of the AICPA Special Committee on Financial Reporting (“Jenkins Committee”), New York: AICPA.

2. Association for Investment Management and Research (AIMR). 1993. Financial reporting in the 1990s and beyond: A position paper of the association for investment management and research. Prepared by Peter H. Knutson, Charlottesville, VA: AIMR.

3. Balakrishnan, R., Harris, T., & Sen, P. 1990. The predictive ability of geographic segment disclosures. Journal of Accounting Research, 28 (2): 305–325.

4. Behn, B., Nichols, N., & Street, D. 2002. The predictive ability of geographic segment disclosures by US companies: SFAS No. 131 vs. SFAS No. 14. Journal of International Accounting Research, 1 (1): 31–44.

5. Berger, P., & Hann, R. 2003. The impact of SFAS No. 131 on information and monitoring. Journal of Accounting Research, 41 (2): 163–223.

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3