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JOURNAL OF ACCOUNTING
Are Recent Segment Disclosures of Japanese Firms Useful?
Discussion of Are Recent Segment Disclosures of Japanese
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abnormal earnings accounting policy Accounting Research accounting standards airlines annual reports assets audit reports auditors Bahrain capital cash ﬂow cash flow statement chaebol changes coefﬁcient compared consolidated accounts corporate correlation cost countries deﬁned differences disclose disclosure practices discretionary accruals earnings management economic environment equity examine ﬁnancial reporting financial statements ﬁndings ﬁrst ﬁscal fiscal year-end forecast errors GAAP groups Hong Kong hypothesis IASC IASs income income statement increased indicate industry inﬂuence international accounting International Accounting Standards investors issues Japan Japanese analysts Japanese firms Journal of Accounting keiretsu Korean KPMG lntemational measure negative CFO non-SEO ﬁrms Ohlson operating ownership Panel period portfolios positive qualiﬁed ratio regression reporting delay response sample segment data segment disclosures segment reporting SEO ﬁrms shareholders signiﬁcant Singapore speciﬁc stock price Table timeliness University of Illinois value chain value chain activities variables voluntary disclosure