Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131

Publisher： John Wiley & Sons Inc

E-ISSN： 1475-679x|53|4|669-723

ISSN： 0021-8456

Source： JOURNAL OF ACCOUNTING RESEARCH, Vol.53, Iss.4, 2015-09, pp. : 669-723

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