Utilization of SFAS No. 14 disclosures in assessing operating risk

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

Research output: Contribution to journalArticle

4 Citations (Scopus)

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 languageEnglish (US)
Pages (from-to)83-98
Number of pages16
JournalJournal of Accounting and Public Policy
Volume2
Issue number2
DOIs
StatePublished - 1983
Externally publishedYes

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utilization
firm
assets
cause
market
Disclosure
Policy implications
Empirical investigation
Disclosure policy
Assets
Usefulness

ASJC Scopus subject areas

  • Accounting
  • Sociology and Political Science

Cite this

Utilization of SFAS No. 14 disclosures in assessing operating risk. / Dhaliwal, Dan S; Mboya, Fratern M.; Barefield, Russell M.

In: Journal of Accounting and Public Policy, Vol. 2, No. 2, 1983, p. 83-98.

Research output: Contribution to journalArticle

Dhaliwal, Dan S ; Mboya, Fratern M. ; Barefield, Russell M. / Utilization of SFAS No. 14 disclosures in assessing operating risk. In: Journal of Accounting and Public Policy. 1983 ; Vol. 2, No. 2. pp. 83-98.
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