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    Three Essays on Segment Reporting

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    Wang_ku_0099D_10491_DATA_1.pdf (1.283Mb)
    Issue Date
    2009-08-31
    Author
    Wang, Qian
    Publisher
    University of Kansas
    Format
    158 pages
    Type
    Dissertation
    Degree Level
    Ph.D.
    Discipline
    Business
    Rights
    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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    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.
    URI
    http://hdl.handle.net/1808/9995
    Collections
    • Dissertations [4474]
    • School of Business Dissertations and Theses [23]

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    785-864-8983
    KU Libraries
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    785-864-8983

    KU Libraries
    1425 Jayhawk Blvd
    Lawrence, KS 66045
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    Contact KU ScholarWorks
    785-864-8983
    KU Libraries
    1425 Jayhawk Blvd
    Lawrence, KS 66045
    785-864-8983

    KU Libraries
    1425 Jayhawk Blvd
    Lawrence, KS 66045
    Image Credits
     

     

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