search query: @author Garrod, N. W. / total: 3
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| Author: | Garrod, N. W. Emmanuel, C. R. |
| Title: | The impact of company profile on the predictive ability of disaggregated data |
| Journal: | Journal of Business Finance and Accounting
1988 : SUMMER, VOL. 15:2, p.135-154 |
| Index terms: | PREDICTION THEORY TURNOVER EARNINGS |
| Language: | eng |
| Abstract: | Results of empirical tests to determine the predictive ability of models using disaggregated as opposed to consolidated data are inconclusive. The tests assume that the usefulness of segment reports is uniform for all disclosing companies. The main hypothesis being tested is that the type of data which produces the most accurate predictions of total company turnover will be different dependent upon the degree and nature of diversification to be found in the company. The results suggest that the company profile has an influence on the potential benefits of using disaggregated data for prediction purposes and hence may explain the previous inconclusive results. |
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