Search Results - subject:"SFAS 131"

Segment earnings and managerial incentives : evidence from foreign firms cross-listed in the USA

Sang, Fangjun; Alam, Pervaiz; Hinkel, Timothy - In: Review of accounting & finance 21 (2022) 3, pp. 130-153

Persistent link: https://www.econbiz.de/10013368266

Nowhere to hide : response of corporate restructuring activities to mandatory segment disclosure

Trinh Hue Le; Oliver, Barry R.; Tan, Jui Keng - In: The journal of corporate finance : contracting, … 76 (2022), pp. 1-22

Persistent link: https://www.econbiz.de/10013494252

The state of segment reporting by U.S. public entities : 1976–2017

Botosan, Christine A.; Huffman, Adrienna; Stanford, … - In: Accounting horizons : a quarterly publication of the … 35 (2021) 1, pp. 1-27

Persistent link: https://www.econbiz.de/10012516917

Financial reporting quality and uncertainty about credit risk among ratings agencies

Akins, Brian - In: The accounting review : a publication of the American … 93 (2018) 4, pp. 1-22

Persistent link: https://www.econbiz.de/10011906581

Corporate governance and segmental disclosure : evidence from Canada

Saidi, Fethi - In: International journal of managerial and financial accounting 9 (2017) 2, pp. 140-165

Persistent link: https://www.econbiz.de/10011817730

The Roadmap to Effective Segment Reporting : at the core of value discovery

Gutsche, Robert; Rif, Alexandru Septimiu - In: IRZ : Zeitschrift für internationale Rechnungslegung 12 (2017) 4, pp. 177-183

Persistent link: https://www.econbiz.de/10011789411

On the credibility of intersegment revenues and the persistence of segment earnings

Kuang, Yingxu; Chu, Xiaoyan; Zhang, Yu - In: International journal of accounting, auditing and … 12 (2016) 4, pp. 333-359

Persistent link: https://www.econbiz.de/10011644224

Tax avoidance and geographic earnings disclosure

Hope, Ole-Kristian; Ma, Mark; Thomas, Wayne B. - In: Journal of Accounting and Economics 56 (2013) 2, pp. 170-189

This study tests the relation between corporate tax avoidance and disclosure of geographic earnings for U.S. multinational companies. We find that after the adoption of Statement of Financial Accounting Standards No. 131 in 1998, firms opting to discontinue disclosure of geographic earnings in...

Persistent link: https://www.econbiz.de/10010729561

Tax avoidance and geographic earnings disclosure

Hope, Ole-Kristian; Ma, Mark; Thomas, Wayne B. - In: Journal of accounting & economics 56 (2013) 2/3, pp. 170-189

Persistent link: https://www.econbiz.de/10010239130

Change in value relevance of quarterly foreign sales data of U.S. multinational corporations after adopting SFAS 131

Hossain, Mahmud - In: Review of Quantitative Finance and Accounting 30 (2008) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10005701259