’s commitment in providing disaggregated accounting information disciplines managers such that they provide more disaggregated … forward looking disclosures. As of 1998, SFAS 131 allows US firms to withhold audited profitability accounting information on … the results indicate that firms that do not show commitment in continuing to provide segmented profitability accounting …

Continuing the search for greater reflectivity regarding accounting's role in society, this volume identifies the many … ways accounting contributes to knowledge creation and the consequences in socio-economic realms. Accounting practice has … held corporations is potential management deception, and thus a raison d'être for accounting and accountability. In this …