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 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 languageEnglish (US)
Pages (from-to)83-98
Number of pages16
JournalJournal of Accounting and Public Policy
Volume2
Issue number2
DOIs
StatePublished - Jan 1 1983

ASJC Scopus subject areas

  • Accounting
  • Sociology and Political Science

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