VOLUNTARY DISCLOSURE OF FINANCIAL SEGMENT DATA: NEW ZEALAND EVIDENCE
作者:
Michael E. Bradbury,
期刊:
Accounting&Finance
(WILEY Available online 1992)
卷期:
Volume 32,
issue 1
页码: 15-26
ISSN:0810-5391
年代: 1992
DOI:10.1111/j.1467-629X.1992.tb00174.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
Abstract:This paper reports on the voluntary financial disclosure of segment data by New Zealand companies and relates the extent of quantified segment disclosure to firm‐specific characteristics. The extent of voluntary segment disclosure varies across a sample of 29 firms listed on the New Zealand Stock Exchange. The extent of quantified segment disclosure is significantly related to firm size, financial leverage, but not to assets in place, earnings volatility or a the importance of foreign funding to the fir
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