| dc.contributor.author | Ettredge, Michael L. | |
| dc.contributor.author | Kwon, Soo Young | |
| dc.contributor.author | Smith, David B. | |
| dc.contributor.author | Stone, Mary S. | |
| dc.date.accessioned | 2013-04-09T19:26:42Z | |
| dc.date.available | 2013-04-09T19:26:42Z | |
| dc.date.issued | 2006 | |
| dc.identifier.citation | Ettredge, Michael. (2006) The Effect of SFAS No. 131 on the Cross-Segment Variability of Profits
Reported by Multiple Segment Firms. Review of Accounting Studies, 91-117. | |
| dc.identifier.uri | http://hdl.handle.net/1808/10979 | |
| dc.description | This is the author's accepted manuscript. The publisher's official version is available electronically from: <http://link.springer.com/article/10.1007%2Fs11142-006-6397-9#page-1>. | |
| dc.description.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. | |
| dc.language.iso | en | |
| dc.publisher | Springer | |
| dc.relation.isversionof | http://link.springer.com/article/10.1007%2Fs11142-006-6397-9#page-1 | |
| dc.subject | Segment reporting | |
| dc.subject | SFAS No. 131 | |
| dc.subject | Transparency | |
| dc.subject | Proprietary costs | |
| dc.title | The Effect of SFAS No. 131 on the Cross-Segment Variability of Profits Reported by Multiple Segment Firms | |
| dc.type | Article | |
| kusw.kuauthor | Ettredge, Michael L. | |
| kusw.kudepartment | School of Business | |
| kusw.oastatus | fullparticipation | |
| dc.identifier.doi | 10.1007/s11142-006-6397-9 | |
| kusw.oaversion | Scholarly/refereed, author accepted manuscript | |
| kusw.oapolicy | This item meets KU Open Access policy criteria. | |
| dc.rights.accessrights | openAccess | |
