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Security Market Effects Associated with SFAS No. 131: Reported Business Segments


  • Ettredge, Michael
  • Kwon, Soo Young
  • Smith, David


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  • Ettredge, Michael & Kwon, Soo Young & Smith, David, 2002. "Security Market Effects Associated with SFAS No. 131: Reported Business Segments," Review of Quantitative Finance and Accounting, Springer, vol. 18(4), pages 323-344, June.
  • Handle: RePEc:kap:rqfnac:v:18:y:2002:i:4:p:323-44

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    References listed on IDEAS

    1. Carlstrom, Charles T. & Samolyk, Katherine A., 1995. "Loan sales as a response to market-based capital constraints," Journal of Banking & Finance, Elsevier, vol. 19(3-4), pages 627-646, June.
    2. Lo, Andrew W & MacKinlay, A Craig, 1990. "Data-Snooping Biases in Tests of Financial Asset Pricing Models," Review of Financial Studies, Society for Financial Studies, vol. 3(3), pages 431-467.
    3. Gary Gorton & Joseph G. Haubrich, 1987. "The paradox of loan sales," Proceedings 151, Federal Reserve Bank of Chicago.
    4. Pennacchi, George G, 1988. " Loan Sales and the Cost of Bank Capital," Journal of Finance, American Finance Association, vol. 43(2), pages 375-396, June.
    5. Mester, Loretta J., 1992. "Traditional and nontraditional banking: An information-theoretic approach," Journal of Banking & Finance, Elsevier, vol. 16(3), pages 545-566, June.
    6. Allen N. Berger & Gregory F. Udell, 1991. "Securitization, risk, and the liquidity problem in banking," Finance and Economics Discussion Series 181, Board of Governors of the Federal Reserve System (U.S.).
    7. Yair E. Orgler & Robert A. Taggart, Jr., 1981. "Implications of Corporate Capital Structure Theory for Banking Institutions," NBER Working Papers 0737, National Bureau of Economic Research, Inc.
    8. Miller, Merton H, 1977. "Debt and Taxes," Journal of Finance, American Finance Association, vol. 32(2), pages 261-275, May.
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    Cited by:

    1. Ana Gisbert & Begoña Navallas & Domi Romero, 2014. "Proprietary costs, governance and the segment disclosure decision," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 733-763, August.
    2. Núñez-Nickel, Manuel & Gago Rodríguez, Susana, 2010. "Evolutionary model of existing competition and voluntary disclosure," INDEM - Working Paper Business Economic Series id-10-06, Instituto para el Desarrollo Empresarial (INDEM).

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