The effects of SFAS 131 geographic segment disclosures on the valuation of foreign earnings

• Main Authors: Hope, Ole-Kristian, Kang, Tony, Thomas, Wayne, Vasvari, Florin
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2005
• Subjects: foreign earnings; SFAS 131; geographic segment disclosures; valuation; Accounting; Finance and Financial Management
• Online Access: https://ink.library.smu.edu.sg/soa_research/169; https://ink.library.smu.edu.sg/context/soa_research/article/1168/viewcontent/SSRN_id591245.pdf
• Institution: Singapore Management University

Foreign operations are becoming increasingly important for U.S. companies. We investigate whether the market’s valuation of foreign earnings is a function of the firm’s geographic segment disclosures. Specifically, we examine the effects of an increase in the number of geographic segments disclosed...