SFAS no. 131 segment disclosures and the strategy-structure-performance relationship
Balsari, Cagnur Kaytmaz
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This study has three parts. The first part focuses at the business segment definition of SFAS No. 131. One of the expected improvements of SFAS No. 131 was to provide business segment information that corresponds to internal organizational structure. I provide an empirical test of whether segment information prepared under SFAS No. 131 discloses the internal organizational structure of a company. The results show that segment information provided in financial reports under SFAS No. 131 is consistent with the internal organizational structures [TRUNCATED]
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