haku: @indexterm Accounting standards / yhteensä: 876
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| Tekijä: | Maines, L. A. McDaniel, L. S. Harris, M. S. |
| Otsikko: | Implications of proposed segment reporting standards for financial analysts' investment judgments |
| Lehti: | Journal of Accounting Research
1997 : VOL. 35, suppl, p. 1-24 |
| Asiasana: | ACCOUNTING STANDARDS FINANCIAL REPORTING |
| Kieli: | eng |
| Tiivistelmä: | In the paper, evidence on how certain provisions of current and revised segment reporting standards might affect financial analysts' judgments is presented. Specifically, the paper examines the effect of two alternative approaches to segment definition: segments defined by a company's internal reporting classification and segments defined by grouping similar products. For 20 years, the FASB has required segments to be defined by grouping similar products. A new standard, SFAS 131, 'Disclosures about Segments of an Enterprise and Related Information', requires segments to be defined by a company's internal reporting classification. The experimental results show that analysts perceived segment reporting to be more reliable when external and internal segments were congruent than when they were incongruent, and when similar products were combined in a segment than when dissimilar products were combined. The conference discussion of the paper focused on three issues: experimental design, interpretation of results, and construct validity. |
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