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dc.contributor.advisorEttredge, Michael
dc.contributor.advisor7643221
dc.contributor.authorWang, Qian
dc.date.accessioned2012-07-22T18:31:32Z
dc.date.available2012-07-22T18:31:32Z
dc.date.issued2009-08-31
dc.date.submitted2009
dc.identifier.otherhttp://dissertations.umi.com/ku:10491
dc.identifier.urihttp://hdl.handle.net/1808/9995
dc.description.abstractSegment 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.extent158 pages
dc.language.isoen
dc.publisherUniversity of Kansas
dc.rightsThis item is protected by copyright and unless otherwise specified the copyright of this thesis/dissertation is held by the author.
dc.subjectAccounting
dc.subjectFas 131
dc.subjectSegment disclosure
dc.titleThree Essays on Segment Reporting
dc.typeDissertation
dc.contributor.cmtememberScholz, Susan
dc.contributor.cmtememberKoch, Paul
dc.contributor.cmtememberO'Donnell, Ed
dc.contributor.cmtememberJuhl, Ted
dc.thesis.degreeDisciplineBusiness
dc.thesis.degreeLevelPh.D.
kusw.oastatusna
dc.identifier.orcidhttps://orcid.org/0000-0002-5756-4400
dc.subject.urihttp://id.worldcat.org/fast/795379
dc.subject.fastAccounting
kusw.oapolicyThis item does not meet KU Open Access policy criteria.
kusw.bibid7643221
dc.rights.accessrightsopenAccess


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