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.

Opis bibliograficzny
Wydane w:Accounting review V. 78-80, 1-4 (2003-2005).
1. autor: Botosan, Christine A.
Format: Artykuł
Język:English
Hasła przedmiotowe:
FASB statements > SFAS 131.
Financial accounting standards.
FASB statements > SFAS 14.
Lines of business reporting.