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Change in value relevance of quarterly foreign sales data of U.S. multinational corporations after adopting SFAS 131

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  • Mahmud Hossain

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    File URL: http://hdl.handle.net/10.1007/s11156-007-0040-0
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    Bibliographic Info

    Article provided by Springer in its journal Review of Quantitative Finance and Accounting.

    Volume (Year): 30 (2008)
    Issue (Month): 1 (January)
    Pages: 1-23

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    Handle: RePEc:kap:rqfnac:v:30:y:2008:i:1:p:1-23

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    Web page: http://springerlink.metapress.com/link.asp?id=102990

    Related research

    Keywords: Segment disclosure; SFAS 131; Quarterly disclosure; Value relevance; Geographic segment; F23; G14; M41;

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    1. Christie, Andrew A., 1987. "On cross-sectional analysis in accounting research," Journal of Accounting and Economics, Elsevier, vol. 9(3), pages 231-258, December.
    2. Brown, Stephen J. & Warner, Jerold B., 1985. "Using daily stock returns : The case of event studies," Journal of Financial Economics, Elsevier, vol. 14(1), pages 3-31, March.
    3. Kothari, S. P. & Zimmerman, Jerold L., 1995. "Price and return models," Journal of Accounting and Economics, Elsevier, vol. 20(2), pages 155-192, September.
    4. Armitage, Seth, 1995. " Event Study Methods and Evidence on Their Performance," Journal of Economic Surveys, Wiley Blackwell, vol. 9(1), pages 25-52, March.
    5. Jaggi, Bikki & Zhao, Ronald, 2002. " Information Content of Earnings and Earnings Components of Commercial Banks: Impact of SFAS No. 115," Review of Quantitative Finance and Accounting, Springer, vol. 18(4), pages 405-21, June.
    6. Holthausen, Robert W. & Watts, Ross L., 2001. "The relevance of the value-relevance literature for financial accounting standard setting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 3-75, September.
    7. Nagarajan, Nandu J. & Sridhar, Sri S., 1996. "Corporate responses to segment disclosure requirements," Journal of Accounting and Economics, Elsevier, vol. 21(2), pages 253-275, April.
    8. Peter Kennedy, 2003. "A Guide to Econometrics, 5th Edition," MIT Press Books, The MIT Press, edition 5, volume 1, number 026261183x, December.
    9. A. Craig MacKinlay, 1997. "Event Studies in Economics and Finance," Journal of Economic Literature, American Economic Association, vol. 35(1), pages 13-39, March.
    10. Ball, Ray & Watts, Ross, 1972. "Some Time Series Properties of Accounting Income," Journal of Finance, American Finance Association, vol. 27(3), pages 663-81, June.
    11. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
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