Segment disclosure transparency and internal capital market efficiency : evidence from SFAS No. 131
Young Jun Cho
| Year of publication: |
2015
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|---|---|
| Authors: | Cho, Young Jun |
| Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 53.2015, 4, p. 669-723
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| Subject: | segment disclosures | transparency | agency costs | internal capital markets | Unternehmenspublizität | Corporate disclosure | Asymmetrische Information | Asymmetric information | Internationaler Finanzmarkt | International financial market | Prinzipal-Agent-Theorie | Agency theory | Welt | World | Effizienzmarkthypothese | Efficient market hypothesis | Auskunftspflicht | Disclosure regulation | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011373227