Thesis (D.B.A.)--Boston University / PLEASE NOTE: Boston University Libraries did not receive an Authorization To Manage form for this thesis or dissertation. It is therefore not openly accessible, though it may be available by request. If you are the author or principal advisor of this work and would like to request open access for it, please contact us at open-help@bu.edu. Thank you. / This study has three parts. The first part focuses at the business segment definition of SFAS No. 131. One of the expected improvements of SFAS No. 131 was to provide business segment information that corresponds to internal organizational structure. I provide an empirical test of whether segment information prepared under SFAS No. 131 discloses the internal organizational structure of a company. The results show that segment information provided in financial reports under SFAS No. 131 is consistent with the internal organizational structures [TRUNCATED] / 2031-01-02
| Identifer | oai:union.ndltd.org:bu.edu/oai:open.bu.edu:2144/30665 |
| Date | January 2004 |
| Creators | Balsari, Cagnur Kaytmaz |
| Publisher | Boston University |
| Source Sets | Boston University |
| Language | en_US |
| Detected Language | English |
| Type | Thesis/Dissertation |
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