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The information content of SFAS No 131 interim segment reporting

100%
Cho J.-S.
Business and Economic Horizons
|
2010
|
vol. 3
|
issue 3
73-82
EN
his study empirically investigates the effect of implementation of SFAS No.131 on companies' information environments by assessing the effect of interim period financial reports. Especially, using Beaver's information content measures, it investigates the market's reaction to interim period financial reporting under SFAS No.131. The empirical results of the information content test show that the adoption of SFAS No.131 does not affect the market's reaction. For the volume reaction test, no difference was found in the reaction to the interim financial statement filing for both voluntary and nonvoluntary disclosers. This result gives evidence that the information content of the new requirements of interim financial reporting is not significantly different from that under the previous requirements.
2

North American folkloristics between folklore studies and European ethnology

86%
Janeček P.
Národopisná revue (Journal of Ethnology)
|
2021
|
vol. 31
|
issue 2
95 - 101
EN
The overview study focuses on a brief outline of the history and disciplinary identity of North American folklore studies (folkloristics, folklore) with an emphasis on the field of verbal culture. Major research themes, research schools, and personalities are presented, as well as the history of the institutionalization of the field at the U.S. universities after World War II After a brief introduction to the origins, when North American folklore studies did not differ significantly from British and Continental scholarship, its development during interwar period and especially in the 1960s and 1970s, when its emancipation took place, mainly because of unique American emphasis on study of folklore performance, is described. Critical overview text thus presents basic contours of this specific academic field, practiced mainly in the U.S.A and Canada, which in many aspects represents a unique scientific discipline with close ties to international folklore studies, European ethnology, and anthropological fields in general.
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