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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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Abstract

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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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    References listed on IDEAS

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    1. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
    2. Ball, Ray & Watts, Ross, 1972. "Some Time Series Properties of Accounting Income," Journal of Finance, American Finance Association, vol. 27(3), pages 663-681, June.
    3. Armitage, Seth, 1995. " Event Study Methods and Evidence on Their Performance," Journal of Economic Surveys, Wiley Blackwell, vol. 9(1), pages 25-52, March.
    4. Christie, Andrew A., 1987. "On cross-sectional analysis in accounting research," Journal of Accounting and Economics, Elsevier, vol. 9(3), pages 231-258, December.
    5. repec:bla:joares:v:15:y:1977:i:2:p:226-244 is not listed on IDEAS
    6. Kothari, S. P. & Zimmerman, Jerold L., 1995. "Price and return models," Journal of Accounting and Economics, Elsevier, vol. 20(2), pages 155-192, September.
    7. 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.
    8. 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.
    9. 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.
    10. A. Craig MacKinlay, 1997. "Event Studies in Economics and Finance," Journal of Economic Literature, American Economic Association, vol. 35(1), pages 13-39, March.
    11. 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 405-421, June.
    12. Peter Kennedy, 2003. "A Guide to Econometrics, 5th Edition," MIT Press Books, The MIT Press, edition 5, volume 1, number 026261183x, November.
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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:31:y:2018:i:c:p:1-19 is not listed on IDEAS
    3. repec:eee:jiaata:v:21:y:2012:i:2:p:185-197 is not listed on IDEAS
    4. 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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