Three Essays on Segment Reporting

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Issue Date
2009-08-31Author
Wang, Qian
Publisher
University of Kansas
Format
158 pages
Type
Dissertation
Degree Level
Ph.D.
Discipline
Business
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This item is protected by copyright and unless otherwise specified the copyright of this thesis/dissertation is held by the author.
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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.
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