分部信息披露:经验证据与未来展望

Segment Information Disclosure: Empirical Evidence and Forecast

分部信息的强制性披露一直是研究的热点问题之一。围绕着分部信息的披露全面而系统地综述了国外关于该问题的研究成果,研究表明其研究视角主要关注于本国研究,较少设计分部信息有关的国际比较(即横向比较),另外对于业务分部研究较多而对于地理分部的分析较为单薄。在以后的研究中有必要进行分部信息的国际比较研究和地理分部的研究,以推动该领域的研究进程。

The compulsory disclosure of the segment information has already become a focus in recent years. The research on this topic oversea has gained a series of important scientific research achievement. However these achievements focus on the native research, be deficient in the international comparison. What＇s more, they over- emphasize the business segment in place of the geographical segment . It is of great necessity to conduct some research on analyzing geographical and international comparison segment in the future research so as to promote the research process in this field.