search query: @journal_id 1686 / total: 96
reference: 32 / 96
| Author: | Kou, W. Hussain, S. |
| Title: | Predictive gains to segmental disclosure matrices, geographic information and industry sector comparability |
| Journal: | British Accounting Review
2007 : SEP, VOL. 39:3, p. 183-195 |
| Index terms: | disclosure reporting segmental reporting forecasting |
| Language: | eng |
| Abstract: | This study aims to provide a detailed analysis of the multi-dimensional characteristics of segmental reporting (here as: sgm-rptg.) with their impact on improving investor-insight. Examined is the ability of sgm-rptg. characteristics among FTSE-100 firms to explain variation in the accuracy of analysts' forecasts of earnings per share. Among others, it is found that analyst-insight is significantly improved by the provision of data within a business-geographical matrix format, consistent with prior 'laboratory' evidence and U.K. analysts' stated opinions in surveys. |
SCIMA