The disclosure of segment information in financial statements and the competitive position of a company
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2014, Vol 2014, Issue 79
Abstract
Despite the numerous benefits of segment information, many entities criticize the obligation of disclosing those information. The main issue relates to the fear of losing competitive position. The paper presents research carried out in Poland and abroad concerning the determination of the relationship between the disclosure of segment information and the competitive position of a company. The earliest study present-ed in this paper that addressed this problem was carried out in 1968. The research dealing with the rela-tionship between segment reporting and competitive position has been divided into three groups: 1) research on segments and competitive position, 2) research on US GAAP, which are the most numer-ous, 3) research on standards other than US GAAP.
Authors and Affiliations
Mariusz Karwowski
Keywords
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