Cho, Joong-Seok - In: Business and Economic Horizons (BEH) 3 (2010) 3, pp. 73-82
This study empirically investigates the effect of implementation of SFAS No.131 on companies' information environments … investigates the market's reaction to interim period financial reporting under SFAS No.131. The empirical results of the … information content test show that the adoption of SFAS No.131 does not affect the market's reaction. For the volume reaction test …