Motivations for a change in disclosure frequency and its consequences: An examination of voluntary quarterly segment disclosures

成果类型：

Article

署名作者：

Botosan, CA; Harris, MS

署名单位：

Utah System of Higher Education; University of Utah; Syracuse University

刊物名称：

JOURNAL OF ACCOUNTING RESEARCH

ISSN/ISSBN：

0021-8456

DOI：

10.2307/2672936

发表日期：

2000

页码：

329-353

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