The inlfuence of disclosure policy on analyst behavior : the case of segment data
Year of publication: |
2014
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Authors: | Schaberl, Philipp D. |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 30.2014, 2, p. 440-451
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Subject: | SFAS No.131 | Segment disclosure | Financial analysts | Analyst effort | Corporate diversification | Finanzanalyse | Financial analysis | Unternehmenspublizität | Corporate disclosure | Diversifikation | Diversification | Informationswert | Information value | Anlageberatung | Financial advisors | Marktsegmentierung | Market segmentation | Auskunftspflicht | Disclosure regulation | Bilanzierungsgrundsätze | Accounting standards | Gewinnprognose | Earnings announcement |
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