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Segment Disclosure Transparency And Internal Capital Market Efficiency: Evidence From Sfas No. 131, Young Jun Cho
Segment Disclosure Transparency And Internal Capital Market Efficiency: Evidence From Sfas No. 131, Young Jun Cho
Research Collection School of Accountancy
Using the adoption of SFAS 131, I examine the effect of segment disclosure transparency on internal capital market efficiency. SFAS 131 requires firms to define segments as internally viewed by managers, thereby improving the transparency of managerial actions in internal capital allocation. I find that diversified firms that improved segment disclosure transparency by changing segment definitions upon adoption of SFAS 131 experienced an improvement in capital allocation efficiency in internal capital markets after the adoption of SFAS 131. In addition, I find that the improvement in internal capital market efficiency was greater for firms that suffered more severe agency problems …
The Power Of Technology In Cre Data And Analytics, Clarence Goh
The Power Of Technology In Cre Data And Analytics, Clarence Goh
Research Collection School of Accountancy
Many companies are using data to drive competitiveadvantage. Across industries, there is rapidly growingappreciation that data-driven insights can substantiallyimprove decision making across a wide range of businessfunctions, and corporate real estate (CRE) is no exception.
Singapore Budget 2015: Building Our Future, Strengthening Social Security, Clarence Goh, Felix Wong
Singapore Budget 2015: Building Our Future, Strengthening Social Security, Clarence Goh, Felix Wong
Research Collection School of Accountancy
Our Budget for FY2014 is expected to record a slightly smallerdeficit than what we had estimated a year ago. We had budgetedfor an overall deficit of $1.2 billion (or 0.3% of GDP). We nowexpect a very small deficit of $0.1 billion, close to a balancedposition.
Isca Pre-Budget Survey 2015, Clarence Goh
Isca Pre-Budget Survey 2015, Clarence Goh
Research Collection School of Accountancy
The Institute of Singapore Chartered Accountants (ISCA) is the national accountancy body ofSingapore. ISCA’s vision is to be a globally recognised professional accountancy body, bringing valueto our members, the profession and wider community.