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University of Illinois at Urbana-Champaign
An Examination of the Usefulness of Segment Information for Assessing the Operating Risk of the Firm
Abstract
dc:descriptionThe primary objective of this research is to evaluate the usefulness of segment information, as required by Statement of Financial Accounting Standards (SFAS) No.14, in assessing the operating risk of the firm. Specifically this research empirically evaluates whether a segment operating risk measure (ORM), utilizing current segment accounting disclosures, is a better measure of operating risk than a consolidated ORM and as good as a market based ORM. These operating risk measures were developed from the capital asset pricing model by Hamada (1969) and Rubinstein (1973).
Degree
thesis:*- Name thesis:degree_name
- Ph.D.
- Level thesis:degree_level
- Dissertation
- Discipline thesis:degree_discipline
- Accountancy
- Grantor
- University of Illinois at Urbana-Champaign
- Year dc:date
- 2014
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Powers, Marian
Subjects
dc:subject × 1Identifiers
dc:identifier.*- Identifier
- (UMI)AAI8209619
- OAI identifier oai:identifier
- oai:www.ideals.illinois.edu:2142/71364