The Impact of Disaggregate Information under SFAS No. 131 on Earnings Response Coefficients
博士 === 臺灣大學 === 會計學研究所 === 98 === The purpose of this study is to examine investors’ perception of segment reporting disclosure, SFAS No. 131. SFAS No. 131 changes the way how firms were reported, from industry approach to management approach, which provides more disaggregate information to the mark...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/66540598013172833958 |