David B. Smith

University of Nebraska

Professor

College of Business Business Administration

Lincoln, NE 68588

United States

SCHOLARLY PAPERS

4

DOWNLOADS

1,509

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (4)

1.

The Effect of SFAS No. 131 on Numbers of Reported Business Segments

Number of pages: 37 Posted: 15 Feb 2000
Michael Ettredge, Soo Young Kwon and David B. Smith
University of Kansas - Accounting and Information Systems Area, Korea University and University of Nebraska
Downloads 796 (29,981)
Citation 3

Abstract:

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2.

The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly Earnings

Number of pages: 36 Posted: 19 May 1999
University of Kansas - Accounting and Information Systems Area, University of Notre Dame - Department of Accountancy, University of Nebraska and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 485 (57,686)
Citation 1

Abstract:

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3.

How Effective is Joint Public and Private Monitoring? The Case of the Aicpa Auditor Change Notification Letter

Number of pages: 27 Posted: 07 Oct 1999
Michael Ettredge, David B. Smith and Mary S. Stone
University of Kansas - Accounting and Information Systems Area, University of Nebraska and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 228 (134,187)

Abstract:

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4.

The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future Earnings

Accounting Review, Vol. 80, No. 3, July 2005
Posted: 03 Feb 2005
University of Kansas - Accounting and Information Systems Area, Korea University, University of Nebraska and New York University (NYU) - Department of Accounting

Abstract:

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SFAS No. 131, segment reporting, forward earnings response coefficient