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


Ontology type: schema:ScholarlyArticle      Open Access: True


Article Info

DATE

2006-03

AUTHORS

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

ABSTRACT

Our study assesses whether SFAS No. 131 improved disclosure about the diversity of multiple segment firms’ operations. We find a post-SFAS No. 131 increase in cross-segment variability of segment profits, an increase in the association between reported and inherent cross-segment variability, and an increase in association between reported variability and capital market incentives to disclose. We interpret the results as evidence that SFAS No. 131 increased the transparency of segment profitability disclosures, and as indicating SFAS No. 131 allowed firms depending more on external financing to disclose more about differences in segment profitability. More... »

PAGES

91-117

References to SciGraph publications

  • 2002-06. Security Market Effects Associated with SFAS No. 131: Reported Business Segments in REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING
  • Identifiers

    URI

    http://scigraph.springernature.com/pub.10.1007/s11142-006-6397-9

    DOI

    http://dx.doi.org/10.1007/s11142-006-6397-9

    DIMENSIONS

    https://app.dimensions.ai/details/publication/pub.1048942395


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