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• W89571305 abstract "We exploit the new U.S. segment reporting standard, SFAS 131, to identify a sample of firms that increased segment disaggregation solely due to a mandated reporting change. We then test the joint hypothesis that: (1) the increase in segment reporting under the new rule indicates discretionary aggregation of segments under the old standard (SFAS 14) and (2) concerns about revealing profitability information motivated managers to aggregate segment data under the old reporting regime. We find firms increased their segment disclosure on adoption of the new rule when they had a higher level of abnormal profitability, a slower rate of deterioration in abnormal profitability, and operations with more divergent profit performance. These findings are consistent with firms being less likely to voluntarily disaggregate segment information when the proprietary costs of additional disaggregation are higher. We do not find, however, a significant decline in abnormal profits for the firms that increased segment disaggregation after adoption of the new rule. One possible explanation is that the proprietary costs of the mandated increase in segment disaggregation are offset by the proprietary information benefits of concurrent reporting increases by competitors. A second possibility, for which we find some preliminary support, is that agency costs as well as proprietary costs motivated the aggregation of segment information under the old rule." @default.
• W89571305 created "2016-06-24" @default.
• W89571305 creator A5019874961 @default.
• W89571305 creator A5068541105 @default.
• W89571305 date "2005-01-01" @default.
• W89571305 modified "2023-09-27" @default.
• W89571305 title "Segment Profitability and the Proprietary Costs of Disclosure" @default.
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