東華大學圖書館 |

Language: English

Help

回圖書館首頁

手機版館藏查詢

Back

Switch To: Labeled | MARC Mode | ISBD

An examination of investors' valuati...

Hossain, Mahmud.

Linked to FindBook

Google Book

Amazon

博客來

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

Record Type:	Electronic resources : Monograph/item
Title/Author:	An examination of investors' valuation of voluntary and mandatory disclosed data on foreign operations: The case of SFAS 131./
Author:	Hossain, Mahmud.
Description:	114 p.
Notes:	Source: Dissertation Abstracts International, Volume: 64-08, Section: A, page: 2964.
Contained By:	Dissertation Abstracts International64-08A.
Subject:	Business Administration, Accounting. -
Online resource:	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.
LDR:01795nmm 2200265 4500 001 1862455
005 20041202093448.5
008 130614s2003 eng d
035 $a (UnM)AAI3103118
035 $a AAI3103118
040 $a UnM $c UnM
100 1 $a Hossain, Mahmud. $3 1253020
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
690 $a 0272
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
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3103118