Managers' motives to withhold segment disclosures and the effect of SFAS No. 131 on analysts' information environment.

Managers' motives to withhold segment disclosures and the effect of SFAS No. 131 on analysts' information environment.

Bibliographic Details
Published in:Accounting review V. 78-80, 1-4 (2003-2005).
Main Author: Botosan, Christine A.
Format: Article
Language:English
Subjects:
FASB statements > SFAS 131.
Financial accounting standards.
FASB statements > SFAS 14.
Lines of business reporting.