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| Author: | Botosan, C. Harris, M. |
| Title: | Motivations for a change in disclosure frequency and its consequences: an examination of voluntary quarterly segment disclosures |
| Journal: | Journal of Accounting Research
2000 : AUTUMN, VOL. 38:2, p. 329-354 |
| Index terms: | MOTIVATION CHANGE DISCLOSURE |
| Language: | eng |
| Abstract: | In this paper the authors examine the determinants and effects of managers' decisions to increase segment disclosure frequency. The sample consists of 107 multisegment firms that reported industry segment data in their annual reports between 1987 and 1994. Of these, 65 "change firms" initiated quarterly segment disclosures during the study period, while 42 "nondisclosing" firms provided no interim report segment data at any time during this period. |
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