1-1 of 1
Keywords: disclosure quality
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
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...