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.

Bibliografiske detaljer
Udgivet i:Accounting review V. 78-80, 1-4 (2003-2005).
Hovedforfatter: Botosan, Christine A.
Format: Article
Sprog:English
Fag:
FASB statements > SFAS 131.
Financial accounting standards.
FASB statements > SFAS 14.
Lines of business reporting.