Three Essays on Segment Reporting

Segment information is vital, essential, fundamental, indispensable, and integral in the process of projecting companies' performance (AIMR, 1993). The purpose of this dissertation is to investigate the causes and consequences of segment information disclosed in compliance with a controversial provision of SFAS No. 131, Disclosures about Segments of an Enterprise and Related Information (FASB 1997). Contributing to mandatory disclosure and segment disclosure literature, this dissertation consists of three studies, exploring the management motives to disclose or withhold segment information, and the impact of segment disclosure quality on analyst information environment and market beliefs.

Grantor dc:publisher

University of Kansas

Year dc:date.issued

2009

Author dc:creator

• Wang, Qian

Advisors dc:contributor.advisor

• Ettredge, Michael
• 7643221

• Accounting
• Fas 131
• Segment disclosure

Statement dc:rights

• This item is protected by copyright and unless otherwise specified the copyright of this thesis/dissertation is held by the author.

Language dc:language.iso

en

Dc Identifier Other

http://dissertations.umi.com/ku:10491

OAI identifier oai:identifier

oai:kuscholarworks.ku.edu:1808/9995