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

Author

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  • Mahmud Hossain

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Abstract

No abstract is available for this item.

Suggested Citation

  • Mahmud Hossain, 2008. "Change in value relevance of quarterly foreign sales data of U.S. multinational corporations after adopting SFAS 131," Review of Quantitative Finance and Accounting, Springer, vol. 30(1), pages 1-23, January.
  • Handle: RePEc:kap:rqfnac:v:30:y:2008:i:1:p:1-23
    DOI: 10.1007/s11156-007-0040-0
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    File URL: http://hdl.handle.net/10.1007/s11156-007-0040-0
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    Citations

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    Cited by:

    1. Joliet, Robert & Muller, Aline, 2016. "Are foreign earnings disclosures value-relevant?," Research in International Business and Finance, Elsevier, vol. 37(C), pages 170-183.
    2. repec:eee:jiaata:v:21:y:2012:i:2:p:185-197 is not listed on IDEAS
    3. Barneto, Pascal & Ouvrard, St├ęphane, 2015. "Is the firm's business model related to segment reporting?," Research in International Business and Finance, Elsevier, vol. 35(C), pages 122-137.

    More about this item

    Keywords

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

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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