search query: @author Garrod, N. W. / total: 3
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| Author: | Garrod, N. W. Emmanuel, C. R. |
| Title: | An empirical analysis of the usefulness of disaggregated accounting data for forecasts of corporate performance |
| Journal: | Omega
1987 : VOL. 15:5, p. 371-382 |
| Index terms: | FORECASTING |
| Language: | eng |
| Abstract: | An empirical test of the theoretical arguments given by Barnea and Lakonishok in relation to the usefulness of disaggregated accounting data is presented. This usefulness to forecast corporate performance is held to vary with the inter-relationship of the performance of reported business segments. Applying a similar approach, the empirical results suggest that company profile, proxied by a measure of company diversification, has an impact on the predictive ability of disaggregated data. |
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