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An Empirical Study of Usefulness and Communicative Ability of Segment Disclosures Among Sophisticated Users of Corporate Financial Statements [thesis]

James Honea

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In recent years the accounting p r o f e s s i o n has jus t i fiably placed inc r e a s e d emphasis on the information needs of financial statement users. In 1978 the Financial Accounting Standards Board in "Statements of Financial Accounting Concepts No. 1" stated that: Financial r e p o r t i n g should pr o v i d e information that is useful to present and potential investors and creditors a n d other users in m a k i n g rational investment, credit, and similar decisions (par. 34).
doi:10.31390/gradschool_disstheses.3721 fatcat:gie66ch655chrfysvpehgkzuim
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James Honea. "An Empirical Study of Usefulness and Communicative Ability of Segment Disclosures Among Sophisticated Users of Corporate Financial Statements."