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Three Essays on Segment Reporting
dc.contributor.advisor | Ettredge, Michael | |
dc.contributor.advisor | 7643221 | |
dc.contributor.author | Wang, Qian | |
dc.date.accessioned | 2012-07-22T18:31:32Z | |
dc.date.available | 2012-07-22T18:31:32Z | |
dc.date.issued | 2009-08-31 | |
dc.date.submitted | 2009 | |
dc.identifier.other | http://dissertations.umi.com/ku:10491 | |
dc.identifier.uri | http://hdl.handle.net/1808/9995 | |
dc.description.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. | |
dc.format.extent | 158 pages | |
dc.language.iso | en | |
dc.publisher | University of Kansas | |
dc.rights | This item is protected by copyright and unless otherwise specified the copyright of this thesis/dissertation is held by the author. | |
dc.subject | Accounting | |
dc.subject | Fas 131 | |
dc.subject | Segment disclosure | |
dc.title | Three Essays on Segment Reporting | |
dc.type | Dissertation | |
dc.contributor.cmtemember | Scholz, Susan | |
dc.contributor.cmtemember | Koch, Paul | |
dc.contributor.cmtemember | O'Donnell, Ed | |
dc.contributor.cmtemember | Juhl, Ted | |
dc.thesis.degreeDiscipline | Business | |
dc.thesis.degreeLevel | Ph.D. | |
kusw.oastatus | na | |
dc.identifier.orcid | https://orcid.org/0000-0002-5756-4400 | |
dc.subject.uri | http://id.worldcat.org/fast/795379 | |
dc.subject.fast | Accounting | |
kusw.oapolicy | This item does not meet KU Open Access policy criteria. | |
kusw.bibid | 7643221 | |
dc.rights.accessrights | openAccess |