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Keywords: SFAS No. 131
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Journal Articles
Accounting Horizons (2015) 29 (1): 1–22.
Published: 01 March 2015
...Tsung-Kang Chen; Yi-Ping Liao SYNOPSIS We investigate the economic consequences of SFAS No. 131 by evaluating whether improved segment-disclosure quality is associated with the reduction of cost of debt (as measured by bond yield spread). Based on firms' compliance with the disclosure guidance...