What people are saying - Write a review
We haven't found any reviews in the usual places.
Are Recent Segment Disclosures of Japanese Firms Useful?
Discussion of Are Recent Segment Disclosures of Japanese
8 other sections not shown
Other editions - View all
2002 University abnormal earnings accounting policy Accounting Research Accounting Review airlines annual reports assets audit reports auditor's report auditors authors cash flow cash flow statement chaebol changes coefficient compared consolidated accounts corporate correlation countries differences disclose disclosure practices discretionary accruals domestic company analysts earnings management economic examine financial reporting financial statements fiscal year-end forecast errors foreign company analysts formal harmonization GAAP groups Hong Kong hypothesis IASC IASs income income statement increased indicate industry International Accounting Standards International Journal investors issues Japan Japanese analysts Japanese companies Japanese firms Jones model Journal of Accounting keiretsu Korean KPMG manage earnings measure negative CFO non-SEO firms ownership Panel period ratio regression reporting delay response segment data segment disclosures segment reporting SEO firms sign-change Singapore Stock Exchange stock prices survey Table U.S. analysts University of Illinois value chain activities variables voluntary disclosure