Geographic segment disclosures: Theories, findings, and implications

International Journal of Accounting

Volumn 32, Issue 4, 1997, Pages 487-501

  Herrmann, Don ^a   Thomas, Wayne B ^b  

^a OREGON STATE UNIVERSITY   (United States)

^b UNIVERSITY OF UTAH   (United States)

Author keywords

Disaggregated information; Geographic disclosures; Segment reporting

Indexed keywords

EID: 0042923227     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(97)90034-0     Document Type: Article

References (7)

1. Accounting Standards Committee. 1990. Statement of Standard Accounting Practice No. 25. London: Institute of Chartered Accountants in England and Wales, June.
2. American Institute of Certified Public Accountants. 1994. The Information Needs of Investors and Creditors. New York: AICPA.
3. Association for In vestment Management and Research, Financial Accounting Policy Committee. 1992. Financial Reporting in the 1990's and Beyond: A Position Paper of the Association for Investment Management and Research, prepared by Peter H. Knutson, Charlottesville, Va., October.
4. Boatsman, J., B. Behn, and D. Patz. 1993. "A Test of the Use of Geographical Segment Disclosures." Journal of Accounting Research, (Supplement): 46-64.
5. Conover, T., J. Conover, and I. Karafiath. 1994. "Equity Market Performance of U.S. Multinational Companies, the 1982 Closure of the Mexican FEX market, and Accounting Disclosures of Political Risk." Advances in International Accounting, (7):145-169.
6. Conover, T. and W. Wallace. 1995. "Equity Market Benefits to Disclosure of Geographic Segment Information: An Argument for Decreased Uncertainty." Journal of International Accounting, Auditing and Taxation, 4 (2): 101-112.
7. Doupnik, T. and R. Rolfe. 1989. "The Relevance of Level of Aggregation of Geographic Area Data in the Assessment of Foreign Investment Risk." Advances in Accounting, 51 -65.