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...
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2015
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| 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 |
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| Institution: | Singapore Management University |
| Language: | English |