The impact of SFAS No. 14 segment information on price variability and earnings forecast accuracy

Article Abstract:

The economic consequences of Statement of Financial Accounting Standards (SFAS) No. 14 segment disclosures were examined. It was proposed that stock price variability is larger at the time of release of these reports. It was also suggested that stock analysts' income predictions are more accurate after the issuance of reports. Empirical investigations confirmed both hypotheses. SFAS No. 14 segment reports transmit incremental data over previously announced SEC line-of-business information that is important to shareholders and stock analysts.

Stocks & Other Equity Securities, Prices and rates, Stocks, Forecasts and trends, Stock prices, Disclosure statements (Accounting), Earnings per share

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Cost of Capital, Strategic Disclosures and Accounting Choice

Article Abstract:

The article examines possible explanations for a lack of empirical evidence supporting a negative relationship between cost of capital and disclosure as suggested by theory. A measure capturing strategic disclosure quality instead of quantity is developed that produces the expected negative relationship.

Models, Capital movements, Accounting procedures, Disclosure of information

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Economic Benefits of Adopting IFRS or US-GAAP u Have the Expected Cost of Equity Capital Really Decreased?

Article Abstract:

Research on German firms indicates that the expected cost of equity capital increases rather than decreases under international/non-local accounting standards.

Product standards, safety, & recalls, Cost Accounting, Methods, Measurement, Equity (Finance), Accounting standards, Process costing

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