Showing 1 - 3 of 3
This paper analyzes whether the new business segment reporting disclosure rules, SFAS 131, will actually provide capital market participants with more predictive ability than the previous rules. For this we conduct three experiments. Two experiments with advanced accounting students as subjects,...
Persistent link: https://www.econbiz.de/10009303507
Persistent link: https://www.econbiz.de/10002179386
Persistent link: https://www.econbiz.de/10015047371