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.

Библиографические подробности
Опубликовано в::Accounting review V. 78-80, 1-4 (2003-2005).
Главный автор: Botosan, Christine A.
Формат: Статья
Язык:English
Предметы:
FASB statements > SFAS 131.
Financial accounting standards.
FASB statements > SFAS 14.
Lines of business reporting.