The Predictive Ability of Geographic Segment Information at the Country, Continent, and Consolidated Levels-Reference-Cited by-同舟云学术

The Predictive Ability of Geographic Segment Information at the Country, Continent, and Consolidated Levels

Published:1996-03 Issue:1 Volume:7 Page:50-73
ISSN:0954-1314
Container-title:Journal of International Financial Management & Accounting
language:en
Short-container-title:J Int Financial Man & Acc

Author:

Herrmann Don

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1467-646X.1996.tb00063.x/fullpdf

Reference20 articles.

1. N. Ahadiat , "Geographic Segment Disclosure and the Predictive Ability of the Earnings Data",Journal of International Business Studies(Second Quarter1993 ), pp. 357 -371 .

2. AICPA Special Committee on Financial Reporting ,Improving Business Reporting-A Customer Focus-Meeting the Informational Needs of Investors and Creditors, (New York, 1994 ).

3. J. Arnold, W. W. Holder, and M. H. Mann , "International Reporting Aspects of Segment Disclosure",International Journal of Accounting: Education and Research(Fall1980 ), pp. 125 -135 .

4. R. Balakrishnan, T. S. Harris, and P. K. Sen , "The Predictive Ability of Geographic Segment Disclosures",Journal of Accounting Research(Autumn1990 ), pp. 305 -325 .

5. M. Barth , "Response to the FASB Discussion Memorandum Reporting Disaggregated Information by Business Enterprises",Accounting Horizons(September1994 ), pp. 75 -82 .

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