Cutting through complexity : segment disclosure and pricing efficiency
Year of publication: |
2024
|
---|---|
Authors: | Chichernea, Doina C. ; Schaberl, Philipp D. ; Thevenot, Maya A. |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 39.2024, 3, p. 643-672
|
Subject: | return predictability | segment reporting | SFAS No. 131 | conglomerate | market frictions | information processing | Marktsegmentierung | Market segmentation | Segmentberichterstattung | Segment reporting | Unternehmenspublizität | Corporate disclosure | Informationsverhalten | Information behaviour | Kapitaleinkommen | Capital income | Informationswert | Information value | Börsenkurs | Share price | Effizienzmarkthypothese | Efficient market hypothesis |
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