Change in value relevance of quarterly foreign sales data of U.S. multinational corporations after adopting SFAS 131
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References listed on IDEAS
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Joliet, Robert & Muller, Aline, 2016. "Are foreign earnings disclosures value-relevant?," Research in International Business and Finance, Elsevier, vol. 37(C), pages 170-183.
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- Barneto, Pascal & Ouvrard, Stéphane, 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
KeywordsSegment disclosure; SFAS 131; Quarterly disclosure; Value relevance; Geographic segment; F23; G14; M41;
- 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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