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An examination of investors' valuati...

Hossain, Mahmud.

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An examination of investors' valuation of voluntary and mandatory disclosed data on foreign operations: The case of SFAS 131.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	An examination of investors' valuation of voluntary and mandatory disclosed data on foreign operations: The case of SFAS 131./
作者:	Hossain, Mahmud.
面頁冊數:	114 p.
附註:	Source: Dissertation Abstracts International, Volume: 64-08, Section: A, page: 2964.
Contained By:	Dissertation Abstracts International64-08A.
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3103118

An examination of investors' valuation of voluntary and mandatory disclosed data on foreign operations: The case of SFAS 131.
Hossain, Mahmud.

An examination of investors' valuation of voluntary and mandatory disclosed data on foreign operations: The case of SFAS 131. - 114 p.

Source: Dissertation Abstracts International, Volume: 64-08, Section: A, page: 2964.

Thesis (Ph.D.)--City University of New York, 2003.

This dissertation examines how mandating a disclosure affects the investors' valuation of disclosed data. I develop hypotheses regarding how investors value voluntary disclosures and mandatory disclosures, and how mandating a disclosure changes its usefulness to investors. These hypotheses are tested empirically using U.S. multinational companies' disclosures of interim geographic segment data both before and after the adoption of SFAS 131.Subjects--Topical Terms:

1020666
Business Administration, Accounting.

An examination of investors' valuation of voluntary and mandatory disclosed data on foreign operations: The case of SFAS 131.
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245 1 3 $a An examination of investors' valuation of voluntary and mandatory disclosed data on foreign operations: The case of SFAS 131.
300 $a 114 p.
500 $a Source: Dissertation Abstracts International, Volume: 64-08, Section: A, page: 2964.
500 $a Adviser: Joseph Weintrop.
502 $a Thesis (Ph.D.)--City University of New York, 2003.
520 $a This dissertation examines how mandating a disclosure affects the investors' valuation of disclosed data. I develop hypotheses regarding how investors value voluntary disclosures and mandatory disclosures, and how mandating a disclosure changes its usefulness to investors. These hypotheses are tested empirically using U.S. multinational companies' disclosures of interim geographic segment data both before and after the adoption of SFAS 131.
520 $a The empirical results indicate that investors value interim data on foreign operations of U.S. multinational companies during both voluntary and mandatory disclosure regimes for this data. The results also provide evidence that investors find interim data on geographic segments more useful under the mandatory disclosure regime (post-adoption period of SFAS 131) than under the voluntary disclosure regime (pre-adoption period of SFAS 131).
590 $a School code: 0046.
650 4 $a Business Administration, Accounting. $3 1020666
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710 2 0 $a City University of New York. $3 1018111
773 0 $t Dissertation Abstracts International $g 64-08A.
790 1 0 $a Weintrop, Joseph, $e advisor
790 $a 0046
791 $a Ph.D.
792 $a 2003
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