Loading...
Three Essays on Segment Reporting
Wang, Qian
Wang, Qian
Citations
Altmetric:
Abstract
Segment information is vital, essential, fundamental, indispensable, and integral in the process of projecting companies' performance (AIMR, 1993). The purpose of this dissertation is to investigate the causes and consequences of segment information disclosed in compliance with a controversial provision of SFAS No. 131, Disclosures about Segments of an Enterprise and Related Information (FASB 1997). Contributing to mandatory disclosure and segment disclosure literature, this dissertation consists of three studies, exploring the management motives to disclose or withhold segment information, and the impact of segment disclosure quality on analyst information environment and market beliefs.
Description
Date
2009-08-31
Journal Title
Journal ISSN
Volume Title
Publisher
University of Kansas
Research Projects
Organizational Units
Journal Issue
Keywords
Accounting, Fas 131, Segment disclosure