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Keywords: SFAS 131
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Journal Articles
Segment earnings and managerial incentives: evidence from foreign firms cross-listed in the USA
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2022) 21 (3): 130–153.
Published: 25 April 2022
... countries. In addition, we investigate the potential effect of International Financial Reporting Standard (IFRS) 8, Operating Segments, on cross-listed firms’ segment earnings in the USA, as IFRS 8 almost completely follows the management approach of SFAS 131 and is widely adopted by both strong...
