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The Impact of SFAS no. 131 Business Segment Data on the Market's Ability to Anticipate Future EarningsMichael L. Ettredge, Soo Young Kwon, David B. Smith and Paul A. Zarowin · The Accounting Review · 2005
The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future EarningsEttredge, Michael L.; Kwon, Soo Young; Smith, David B.; Zarowin, Paul A. · The Accounting Review · 2005
The Effect of SFAS No. 131 on the Cross-segment Variability of Profits Reported by Multiple Segment FirmsMichael L. Ettredge; Soo Young Kwon; David B. Smith; Mary S. Stone · 2006