Utilization of SFAS No. 14 disclosures in assessing operating risk

Dan S. Dhaliwal; Fratern M. Mboya; Russell M. Barefield

doi:10.1016/0278-4254(83)90002-9

Utilization of SFAS No. 14 disclosures in assessing operating risk

Dan S. Dhaliwal, Fratern M. Mboya, Russell M. Barefield

Accountancy, School of

Research output: Contribution to journal › Article › peer-review

4 Scopus citations

Abstract

This paper examines the usefulness of segmental disclosures required by SFAS No. 14 in assessing the operating risk of the firm. It is shown that the segmental asset data required by SFAS No. 14 is theoretically linked to an assessment of operating risk. In addition, an empirical investigation is conducted to examine whether this new disclosure was material enough to cause a reassessment by market participants of the operating risk of the affected firms. Segmental disclosure policy implications of the findings of this study are also discussed.

Original language	English (US)
Pages (from-to)	83-98
Number of pages	16
Journal	Journal of Accounting and Public Policy
Volume	2
Issue number	2
DOIs	https://doi.org/10.1016/0278-4254(83)90002-9
State	Published - 1983

ASJC Scopus subject areas

Accounting
Sociology and Political Science

Access to Document

10.1016/0278-4254(83)90002-9

Cite this

@article{d58dcde42ede40c1989f196b02efd5e8,

title = "Utilization of SFAS No. 14 disclosures in assessing operating risk",

abstract = "This paper examines the usefulness of segmental disclosures required by SFAS No. 14 in assessing the operating risk of the firm. It is shown that the segmental asset data required by SFAS No. 14 is theoretically linked to an assessment of operating risk. In addition, an empirical investigation is conducted to examine whether this new disclosure was material enough to cause a reassessment by market participants of the operating risk of the affected firms. Segmental disclosure policy implications of the findings of this study are also discussed.",

author = "Dhaliwal, {Dan S.} and Mboya, {Fratern M.} and Barefield, {Russell M.}",

year = "1983",

doi = "10.1016/0278-4254(83)90002-9",

language = "English (US)",

volume = "2",

pages = "83--98",

journal = "Journal of Accounting and Public Policy",

issn = "0278-4254",

publisher = "Elsevier Inc.",

number = "2",

}

TY - JOUR

T1 - Utilization of SFAS No. 14 disclosures in assessing operating risk

AU - Dhaliwal, Dan S.

AU - Mboya, Fratern M.

AU - Barefield, Russell M.

PY - 1983

Y1 - 1983

N2 - This paper examines the usefulness of segmental disclosures required by SFAS No. 14 in assessing the operating risk of the firm. It is shown that the segmental asset data required by SFAS No. 14 is theoretically linked to an assessment of operating risk. In addition, an empirical investigation is conducted to examine whether this new disclosure was material enough to cause a reassessment by market participants of the operating risk of the affected firms. Segmental disclosure policy implications of the findings of this study are also discussed.

AB - This paper examines the usefulness of segmental disclosures required by SFAS No. 14 in assessing the operating risk of the firm. It is shown that the segmental asset data required by SFAS No. 14 is theoretically linked to an assessment of operating risk. In addition, an empirical investigation is conducted to examine whether this new disclosure was material enough to cause a reassessment by market participants of the operating risk of the affected firms. Segmental disclosure policy implications of the findings of this study are also discussed.

UR - http://www.scopus.com/inward/record.url?scp=48749148643&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=48749148643&partnerID=8YFLogxK

U2 - 10.1016/0278-4254(83)90002-9

DO - 10.1016/0278-4254(83)90002-9

M3 - Article

AN - SCOPUS:48749148643

SN - 0278-4254

VL - 2

SP - 83

EP - 98

JO - Journal of Accounting and Public Policy

JF - Journal of Accounting and Public Policy

IS - 2

ER -

Utilization of SFAS No. 14 disclosures in assessing operating risk

Abstract

ASJC Scopus subject areas

Access to Document

Other files and links

Fingerprint

Cite this