This paper evaluates the impact of adopting the management approach for segment
reporting. We review studies of the effect of the application of SFAS 131 and IFRS 8 on the …

This research develops a model for assessing the quality of risk disclosures and applies the
proposed model to four companies in the food production and processing sector. We …

Significant changes in accounting disclosure are observed in periods of economic change
such as those relating to emerging capital markets and programs of privatization …

We exploit the change in US segment reporting rules (from SFAS No. 14 to SFAS No. 131) to
examine two motives for managers to conceal segment profits: proprietary costs and agency …

We investigate the effect of the Financial Accounting Standards Board's (FASB) new
segment reporting standard on the information and monitoring environment. We compare …

Using retroactive disclosures required by Statement of Financial Accounting Standards
(SFAS) No. 131, we examine managers' incentives for withholding segment information …

This study investigates the effect of firms' adoption of SFAS No. 131 segment disclosure
rules on the stock market's ability to predict the firms' earnings, as captured by the forward …

By recognition, I mean depictions in numbers with captions on the face of the finan
statements; by required disclosures, I mean display in the notes and supporting schedu that …

This paper examines accounting and nonaccounting factors behind accounting losses over
a 50‐year period. Using multivariate time‐series analysis, we report evidence that the …

Using the adoption of SFAS 131, I examine the effect of segment disclosure transparency on
internal capital market efficiency. SFAS 131 requires firms to define segments as internally …