The Effect of SFAS No. 131 on the Cross-segment Variability of Profits Reported by Multiple Segment Firms

The Effect of SFAS No. 131 on the Cross-segment Variability of Profits Reported by Multiple... 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Review of Accounting Studies Springer Journals

The Effect of SFAS No. 131 on the Cross-segment Variability of Profits Reported by Multiple Segment Firms

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Publisher
Kluwer Academic Publishers
Copyright
Copyright © 2006 by Springer Science+Business Media, Inc.
Subject
Business and Management; Accounting/Auditing; Corporate Finance; Public Finance
ISSN
1380-6653
eISSN
1573-7136
D.O.I.
10.1007/s11142-006-6397-9
Publisher site
See Article on Publisher Site

References

  • The impact of SFAS No. 131 on information and monitoring
    Berger, P. G.; Hann, R.
  • Security market effects associated with SFAS No. 131 reported business segments
    Ettredge, M.; Kwon, S. Y.; Smith, D.
  • Empirical research in accounting choice
    Fields, T.; Lys, T.; Vincent, L.

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