Geographic area disclosures under SFAS 131: materiality and fineness

Doupnik, Timothy S.; Seese, Larry P.

doi:10.1016/s1061-9518(01)00040-4

Cited by 51 publications

(41 citation statements)

References 7 publications

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“…Although this study examined competition in the context of a different type of disclosure (geographic versus industry segment disclosures), these results are consistent with Harris (1998) and Ettredge et al (2002). Our results also suggest that the desire by firms to avoid potential competitive harm helps to explain the diversity in practice identified in earlier SFAS 131-related research (Doupnik & Seese, 2001;Hermann & Thomas, 2000;Nichols et al, 2000).…”

Section: Discussionsupporting

confidence: 76%

“…They also find that the proportion of firms providing country-level disclosures increases, while the proportion of firms providing broad geographic segment disclosures decreases. Using the number of areas reported and a fineness measure developed in their study, Doupnik and Seese (2001) compare the level of detail of the geographic area disclosures provided by firms under SFAS 131 and SFAS 14. Based on the fineness measure, they conclude that the implementation of SFAS 131 resulted in a more detailed or finer information set being provided by 40% of the firms in their sample.…”

Section: Sfas 131 Geographic Area Researchmentioning

confidence: 99%

“…Prior research (Harris, 1998;Hayes & Lundholm, 1996;Nagarajan & Sridhar, 1996) demonstrates how the incentive to avoid potential competitive harm can affect the level of detail provided in industry segment disclosures. Previous research (e.g., Doupnik & Seese, 2001;Hermann & Thomas, 2000; also documents considerable interfirm diversity in the amount of detail provided in complying with the geographic area requirements of SFAS 131.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Competitive harm and geographic area disclosure under SFAS 131

Tsakumis

Doupnik

Seese

2006

Journal of International Accounting, Auditing and Taxation

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Section: Discussionsupporting

confidence: 76%

Section: Sfas 131 Geographic Area Researchmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Competitive harm and geographic area disclosure under SFAS 131

Tsakumis

Doupnik

Seese

2006

Journal of International Accounting, Auditing and Taxation

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“…Thinner geographic information is also observed (steep decline in the disclosure rate of earnings by geographic area. On the contrary, Doupnik and Seese (2001) observe an improvement in the granularity (mainly the segmentation by country) of geographic information reported under the new SFAS 131 standard.…”

Section: Introduction Of a New Standard And Segment Information Reportedmentioning

confidence: 87%

Segment Information: What Do European Small and Mid-Caps Disclose?

Demerens¹,

Delvaille²,

Manh³

et al. 2017

IBR

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The adoption of the IFRS 8 accounting standard symbolises the IASB's dual commitment: an effort toward convergence and harmonisation with the American standard, but also an effort to optimise the standardisation process through an unprecedented study: a post-implementation review. Many studies have laid the groundwork for an implementation review of the standard, mostly focusing on large firms. However, intermediate-size companies -which are much more numerous -are also faced with the application of IFRS standards. In this context, our study aims to analyse the implementation of IFRS 8 by a sample of intermediate-size European listed companies. Our research questions mainly focus on issues of compliance with the standard and the comparability of segment information reported by intermediate-size European companies. Our findings reveal a lower level of compliance than that observed in previous studies on samples of multinationals. The intermediate-size European companies in our sample use fewer segments and provide less information per segment, without however neglecting voluntary disclosures. Some significant differences emerge between companies depending on their country of domicile and their economic sector.

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“…After consideration of qualitative factors, SAB 99 suggests that misstatements below 5% could well be material. Recent research finds that in complying with SFAS 131, some firms disclose individual foreign countries in which as little as 2% of total revenues is located (Doupnik and Seese, 2001). Thus, a relevant range of possible quantitative benchmarks for determining the materiality of operations in an individual foreign country appears to exist.…”

Section: Research Questionsmentioning

confidence: 99%