Hope, Ole-Kristian; Thomas, Wayne B.; Winterbotham, Glyn - In: Journal of Accounting and Public Policy 28 (2009) 3, pp. 167-188
Beginning with Statement of Financial Accounting Standards No. 131 (SFAS 131), Disclosures about Segments of an Enterprise and Related Information, most US multinational firms no longer disclose geographic earnings in their annual reports. Given the recent growth in foreign operations of US...
