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.

Detalhes bibliográficos
Publicado no:Accounting review V. 78-80, 1-4 (2003-2005).
Autor principal: Botosan, Christine A.
Formato: Artigo
Idioma:English
Assuntos:
FASB statements > SFAS 131.
Financial accounting standards.
FASB statements > SFAS 14.
Lines of business reporting.