加拿大圣文森特山大学论文代写：经营分部
经营分部是一个独立的单位在一个企业提供歧视性收入和不同的细分市场保持。经营分部给一种业务监控各细分行业的业绩（华勒斯r.s.o.，Naser K.，1995）。这些环节是作为主要业务的组成部分，并保持对业务主管部门的责任。
一个地理分部包括一个公司的一部分，从事提供服务或产品在特定的经济气氛，因此它受到回报和威胁，不同于业务运行在其他财政环境。
一个业务线可以被看作是一个简单的可识别部分的业务，参与提供一个特定的服务或产品，它通常是基于具体回报和威胁，从该公司的其他分部。
泽夫，S.（2008）在他们的研究中两段提到的辅助形式，混合矩阵分部报告。混合分部报告包含LOB和地理细分的重要基础。同时，主要分部报告主要由裂段根据业务线公司（地理）标准和定义地理（业务线）为其中一些次要的。例如，公司可以确认两LOB的一球分为三个地理细分。
影响分部报告选择的3.5个因素
以前的文献报告的许多因素，可以影响公司的决定与分部报告。财务披露可以通过考虑两个不同的细分市场的质量即有效性的细节投资者和数量即披露细节的数量。有几个基本变量可以影响企业的信息披露政策：
他们认识到，公司规模与国家是值得注意的元素，有一个企业的财务报告质量的影响，与企业提供更好的段披露比小公司。相反，行业变量似乎是不相关的，虽然交易所上市变量似乎是至关重要的只是地理分部报告。Low，M（1983）认为，后者的结果表明，企业寻求外部融资在国外可能是改进的地理分部报告，以提供高质量的信息，向海外投资者。
加拿大圣文森特山大学论文代写：经营分部
An operating segment is an autonomous unit in a business that offers discriminated income and for which different segments of purchases are kept. The operating segments give an approach to business to monitor performance in various segments of the industry (Wallace R.S.O., Naser K., 1995). Such segments are taking into consideration as a component of the primary business and maintain responsibility to business authorities.
A Geographical Segment comprises a part of a firm, which engages in offering services or products in a specific economic atmosphere and hence it is subject to returns and threats that are different from the workings of the business that run in other fiscal environments.
A Line of Business can be illustrated as a simply identifiable part of a business that takes part in supplying a specific service or product and it is typically based on specific returns and threats from the firm’s other segments.
Zeff, S. (2008)mentioned in their research two supple mentary forms of segments, the mixed and the matrix segment reporting. The mixed segment reporting consists of both LoB and geographical segments on a key basis. While, thematrix segment reporting is composed mainly of splitting a firm in segment sbased on Line of Business (geographical) standard and then defining geographical (Line of Business) secondary ones for a few of them. As an instance, afirm can acknowledge two LoB with one of the LoB divided into three geographical segments.
3.5 Factors that Affect Segment Reporting Choices
Preceding literatures reports many elements that can affect a company’s decisions associated with segment reporting. Financial disclosures can be reviewed by considering two different segments the quality i.e. the effectiveness of the details to investors and the quantity i.e. the quantity of the disclosing details. There are a few fundamental variables that can influence an enterprise’s disclosure policies:
They realize that the company size along with country are noteworthy elements that have an impact on a business’s quality of financial reporting, with corporate ones supplying better volume of segment disclosures than smaller firms. Conversely, the industry variable appears to be irrelevant, though the exchange listing variable is seemed to be crucial just for geographical segment reporting. Low, M. (1983) argues that the latter outcome propose that firms that seek external finance in foreign countries are probably improved geographical segmental reporting so as to offer top quality of information to overseas investors.
