Journal article
The Predictive Ability of Geographic Segment Disclosures
Journal of accounting research, Vol.28(2), pp.305-325
10/01/1990
DOI: 10.2307/2491152
Abstract
The issue of providing segment disclosures has renewed significance because the Securities & Exchange Commission (SEC) has been considering the extension of segment disclosures, both line-of-business (LOB) and geographically segmented (GEOG), to all interim financial statements. To determine whether GEOG data provide incremental information about the earnings process, the specific contribution of sales and income GEOG data was evaluated by estimating their predictive ability. Two sets of GEOG predictions were used in the predictive accuracy tests. The results indicated that GEOG data enhance predictive ability for annual income and sales. The usefulness of these data is reduced because detailed geographic segments are frequently not reported and because annual forecasts of country-specific growth and exchange rates are not accurate.
Details
- Title: Subtitle
- The Predictive Ability of Geographic Segment Disclosures
- Creators
- Ramji BalakrishnanTrevor HarrisPradyot Sen
- Resource Type
- Journal article
- Publication Details
- Journal of accounting research, Vol.28(2), pp.305-325
- Publisher
- Blackwell Publishing Ltd
- DOI
- 10.2307/2491152
- ISSN
- 0021-8456
- eISSN
- 1475-679X
- Language
- English
- Date published
- 10/01/1990
- Academic Unit
- Accounting
- Record Identifier
- 9984380590202771
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