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| Tekijä: | Ahadiat, N. |
| Otsikko: | Geographic segment disclosure and the predictive ability of the earnings data |
| Lehti: | Journal of International Business Studies
1993 : VOL. 24:2, p. 357-371 |
| Asiasana: | GEOGRAPHY DISCLOSURE EARNINGS |
| Kieli: | eng |
| Tiivistelmä: | Standards of segment reporting require disclosure of the enterprise's foreign operation by geographic area. This information is believed to be useful in predicting the future prospects of the enterprise as a whole. This paper examines the predictive value of geographic earnings vis-a-vis consolidated earnings figures. Time-series methodology is used for this analysis. Forecasting models were developed for both segmental and consolidated income series. To test the predictive ability of each set of data, earnings forecasts were made. |
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