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| Author: | Boatsman, J. |
| Title: | A test of the use of geographical segment disclosures |
| Journal: | Journal of Accounting Research
1993 : VOL. 31, p.46-74 |
| Index terms: | GEOGRAPHY DISCLOSURE TESTS |
| Language: | eng |
| Abstract: | The purpose of this article is to investigate the use of geographical segment disclosures. Specifically, the authors examine whether equity valuations of U.S. multinationals are affected by geographical segment disclosures mandated by Statement of Financial Accounting Standards No.14: Financial Reporting for Segments of a Business Enterprise. The results indicate that , when unexpected segmental earnings are large, geographical segment disclosures are used. For the most part, however, little evidence is found that these disclosures affect equity values. |
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