Abstract
This article discusses both the relevant theories and the research findings on geographic segment disclosures under SFAS 14 and relates implications of these findings to the FASB/AcSB's exposure draft. Research studies on geographic segment disclosures are divided into three broad categories: predictive ability, security pricing, and risk assessment. For each category, we provide a theoretical analysis of the importance of geographic segment information and the related empirical findings. Finally, we relate potential implications for the usefulness of geographic segment disclosures to the FASB/AcSB's exposure draft, discussing both weaknesses and improvements.
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