THE IMPACT OF SEGMENTAL REPORTING DISCLOSURE ON A FIRM'S PERCEIVED RISK

Abstract

This paper investigates the impact of line of business and geographical segments information disclosure on the firms' perceived risk when either of them is disclosed for the first time without prior segmental information. British data for both treatment and control groups were utilized and a dummy variable technique was employed in the study. The results show that the dummy variables in the treatment groups (line of business and geographical segments) were significant, but insignificant in the control group. The results indicate that the disclosure of line of business and geographical segment information does have an impact on a firm's perceived risk.

Citation

Jahmani, Y. (2003), "THE IMPACT OF SEGMENTAL REPORTING DISCLOSURE ON A FIRM'S PERCEIVED RISK", International Journal of Commerce and Management, Vol. 13 No. 2, pp. 102-121. https://doi.org/10.1108/eb047468