The Impact of Disclosure of Operating Segment Information on Cost of Debt and Analysts’ Earnings Forecasts
碩士 === 國立彰化師範大學 === 會計學系 === 102 === This study provides empirical evidence on the impact of Disclosure of Operating Segment Information on debt costs and analysts’ earnings forecasts. We use multiple regression analysis. We find a post-GAAP No. 41 increase in cross-segment variability of segment pr...
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| Format: | Others |
| Language: | zh-TW |
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2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/11198901919720814549 |