Reporting financial information by segment: A comment of the American Accounting Association on the IASC draft statement of principles

Accounting Horizons

Volumn 10, Issue 1, 1996, Pages 118-123

  Salter, Stephen B ^a   Swanson, Edward P ^a   Achleitner, Ann Kristin ^b   De Lembre, Erik ^c   Khanna, Bhagwan S ^d  

^a TEXAS A AND M UNIVERSITY   (United States)

^b EBS BUSINESS SCHOOL   (Germany)

^c Ernst and Young   (Belgium)

^d VICTORIA UNIVERSITY OF WELLINGTON   (New Zealand)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0009001567     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: None     Document Type: Note

References (12)

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2. Balakrishnan, R., T. S. Harris, and P. K. Sen. 1990. The predictive ability of geographic disclosures. Journal of Accounting Research 28 (Autumn): 305-325.
3. Boatsman, J. R., B. R. Behn, and D. H. Patz. 1993. A test of the use of geographic segment disclosures. Journal of Accounting Research 31 (Supplement): 46-64.
4. Collins, D. W., and R. R. Simonds. 1979. SEC product line reporting and market risk adjustments. Journal of Accounting Research 17 (Autumn): 352-383.
5. Greenstein, M. M., and H. Sami. 1994. The impact of the SECs segment disclosure requirement on bid-ask spreads. Accounting Review 69 (January): 179-199.
6. Hussain, S., and L. C. L. Skerratt. 1992. Gains from disaggregation and the definition of a segment: A note on SSAP25. Accounting and Business Research 22 (Autumn): 370-376.
7. IASC. 1994. Draft statement of principles on reporting financial information by segment. London: IASC.
8. Mohr, R. M. 1983. The segment reporting issue: A review of empirical research. Journal of Accounting Literature (Spring): 39-71.
9. Pacter, P. 1994. Reporting Financial Information by Segment. London, UK: International Accounting Standards Committee.
10. Prodhan, B. K., and M. C. Harris. 1989. Systematic risk and the discretionary disclosure of geographical segments: An empirical investigation of U.S. multinationals. Journal of Business Finance and Accounting (Autumn): 467-492.
11. Rennie, E. D., and C. R. Emmanuel. 1992. Segmental disclosure practice: Thirteen years on. Accounting and Business Research 22 (Spring): 151-159.
12. Roberts, C. 1989. Forecasting earnings using geographic segment data: Some U.K. evidence. Journal of International Finance Management and Accounting (Summer): 130-151.