A TEST OF THE USE OF GEOGRAPHICAL SEGMENT DISCLOSURES

• 成果类型: Article
• 署名作者: BOATSMAN, JR; BEHN, BK; PATZ, DH
• 署名单位: Oklahoma State University System; Oklahoma State University - Stillwater
• 刊物名称: JOURNAL OF ACCOUNTING RESEARCH
• ISSN/ISSBN: 0021-8456
• DOI: 10.2307/2491163
• 发表日期: 1993
• 页码: 46-64
• 关键词: incremental information-content; components; earnings; valuation