Discussion of the impact of SFAS no. 131 on information and monitoring

Journal of Accounting Research

Volumn 41, Issue 2, 2003, Pages 225-234

  Piotroski, Joseph D ^a  

^a UNIVERSITY OF CHICAGO   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0038739098     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.1111/1475-679X.00101     Document Type: Review

References (12)

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2. BERGER, P., AND R. HANN. "The Impact of SFAS No. 131 on Information and Monitoring." Journal of Accounting Research (Supplement 2003).
3. BERGER, P., AND R. HANN. "Segment Disclosures, Proprietary Costs and the Market for Corporate Control." Working paper, University of Chicago, 2002b.
4. BOTOSAN, C., AND M. HARRIS. "Motivations for Changes in Disclosure Frequency and Its Consequences: An Examination of Voluntary Quarterly Segment Disclosures." Journal of Accounting Research (2000): 329-53.
5. COLLINS, D. "SEC Product-Line Reporting and Market Efficiency." Journal of Financial Economics (1975): 125-64.
6. COLLINS, D. "Predicting Earnings with Sub-Entity Data: Some Further Evidence." Journal of Accounting Research (1976): 163-77.
7. GILSON, S.; P. HEALY; C. NOE; AND K. PALEPU. "Analyst Specialization and Conglomerate Stock Breakups." Journal of Accounting Research (2001): 565-82.
8. HAYES, R., AND R. LUNDHOLM. "Segment Reporting to the Capital Markets in the Presence of a Competitor." Journal of Accounting Research (1996): 261-80.
9. PACTER, P. "Reporting Disaggregated Data." Financial Accounting Standards Board Research Report, 1993.
10. PIOTROSKI, J. "Segment Reporting Fineness and the Precision of Investor Beliefs." Working paper, University of Chicago, 2002.
11. STREET, D.; N. NICHOLS; AND S. GRAY. "Segment Disclosures under SFAS No. 131: Has Business Segment Reporting Improved?" Accounting Horizons (2000): 259-86.
12. VENKATARAMAN, R. "The Impact of SFAS 131 on Financial Analysts' Information Environment." Working paper, University of Minnesota, 2001.