SEC LINE-OF-BUSINESS DISCLOSURE AND MARKET RISK ADJUSTMENTS

Dw Collins and Rr Simonds

Journal of Accounting Research, 1979, vol. 17, issue 2, 352-383

Keywords: Disclosures; Line-of-business reporting; Segment reporting; Risk (search for similar items in EconPapers)
JEL-codes: G14 G32 M41 (search for similar items in EconPapers)
Date: 1979
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:17:y:1979:i:2:p:352-383

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DOI: 10.2307/2490509

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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