The effects of SFAS 131 geographic segment disclosures on the valuation of foreign earnings
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...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2005
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| Subjects: | |
| 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 |
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| Institution: | Singapore Management University |
| Language: | English |