Segment disclosure transparency and internal capital market efficiency: Evidence from SFAS No. 131

Segment disclosure transparency and internal capital market efficiency: Evidence from SFAS No. 131

Using the adoption of SFAS 131, I examine the effect of segment disclosure transparency on internal capital market efficiency. SFAS 131 requires firms to define segments as internally viewed by managers, thereby improving the transparency of managerial actions in internal capital allocation. I find...

Full description

Saved in:
Bibliographic Details
Main Author: CHO, Young Jun
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2015
Subjects:
SFAS 131
Segment Disclosures
Transparency
Agency Costs
Internal Capital Markets
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research_all/3
https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=1002&context=soa_research_all
Tags: Add Tag
No Tags, Be the first to tag this record!
Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research_all/3
https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=1002&context=soa_research_all

Similar Items