Disclosure of accounting information on operating segments
Júlia Alves e Souza
Broschiertes Buch

Disclosure of accounting information on operating segments

Investigating the determinants of Brazilian companies' disclosure practices

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Accounting information on operating segments is becoming increasingly important in the international economic scenario and can contribute to a better understanding of the economic and financial reality of companies. This book presents a theoretical and empirical approach to the disclosure of information on operating segments by Brazilian companies. In addition to investigating which types of segment information were presented in the companies' financial statements, the text explores the factors that determine this disclosure. In this sense, the book demonstrates that segment disclosure practic...