1. SFAS No. 14 is FASB Statement No. 14, Financial Reporting for Segments of a Business Enterprise (FASB 1976). SFAS No. 131 is FASB Statement No. 131, Disclosures about Segments of an Enterprise and Related Information (FASB 1997).
2. Berger and Hann (2003, Section IV) for a detailed discussion of the construction of the initial sample and the identification of SIC codes for the SFAS No. 131 segments.