haku: @author Balakrishnan, R. / yhteensä: 8
viite: 8 / 8
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| Tekijä: | Balakrishnan, R. Harris, T.S. Sen, P.K. |
| Otsikko: | The predictive ability of geographic segment disclosures |
| Lehti: | Journal of Accounting Research
1990 : AUT, VOL. 28:2, p.305-325 |
| Asiasana: | ACCOUNTING ACCOUNTING RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | The paper evaluates if geographically segmented (GEOG) data give incremental information on the earnings process. The paper develops the hypotheses and models to be tested (Section 2). The data and test statistics are described (Section 3) and the results of the full sample tests are reported and discussed (Section 4). Robustness of the results are also discussed (Section 5). |
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