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Geographic Segment Disclosure and the Predictive Ability of the Earnings Data
7 references·4 citing·37 second hop
Geographic Segment Disclosure and the Predictive Ability of the Earnings Data (1993)Geographic Segment Disclosure and the Pre…International Financial Reporting (1984)International Financial Repor…The Time Series of Annual Accounting Earnings (1977)The Time Series of Annual Acc…Predicting Earnings with Sub-Entity Data: Some Further Evidence (1976)Predicting Earnings with Sub-…FURTHER EVIDENCE OF THE TIME SERIES PROPERTIES OF ACCOUNTING INCOME (1976)FURTHER EVIDENCE OF THE TIME …Predicting Earnings: Entity versus Subentity Data (1971)Predicting Earnings: Entity v…The Time Series Behavior of Earnings (1970)The Time Series Behavior of E…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Impact of Segment‐level Natural Resource Operational Risk Reporting on Earnings Predictions (2017)Impact of Segment‐level Natur…THE IMPACT OF SEGMENTAL REPORTING DISCLOSURE ON A FIRM'S PERCEIVED RISK (2003)THE IMPACT OF SEGMENTAL REPOR…Complexity and Analyst Following of Multinational Firms (2000)Complexity and Analyst Follow…Improving Analytical Procedures: A Case of Using Disaggregate Multilocation Data (1999)Improving Analytical Procedur…Dividend Policy: An Empirical Analysis (1968)SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME (1972)Book Review: Time Series Analysis: Forecasting and Control (1977)Earnings Innovations, Earnings Persistence, and Stock Returns (1987)Analysts' forecasts as earnings expectations (1988)Capital markets research in accounting (2001)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)Firm characteristics and voluntary disclosure of geographic segment data by US multinational companies (2004)What prompts firms to choose between business and geographic segments as a primary segment? (2009)Equilibrium in an Imperfect Market: A Constraint on the Number of Securities in the Portfolio (2016)American Economic Review (2019)Smoothing, Forecasting and Prediction of Discrete Time Series. (1964)Further Evidence On Investor Overreaction and Stock Market Seasonality (1987)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Firm characteristics and analyst following (1989)Analyst Following and Institutional Ownership (1990)Asset sales and increase in focus (1995)Econometric Analysis of Aggregation in the Context of Linear Prediction Models (1989)Audit Analytical Procedures: A Field Investigation* (1996)Auditing an Integrated Approach (1997)On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures (2022)The Behavior of Stock-Market Prices (1965)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The information content of security prices (1980)Forecasting Profitability and Earnings (2000)Stock Valuation and Learning about Profitability (2003)Top-down or bottom-up: Aggregate versus disaggregate extrapolations (1992)Do Industry‐Level Analyses Improve Forecasts of Financial Performance? (2008)Golden rule of forecasting: Be conservative (2015)The Predictive Ability of Geographic Segment Disclosures (1990)Earnings presentation effects on manager reporting choices and investor decisions (2014)International Accounting Standards: An Alternative Rationale (1987)Measurement of Formal Harmonisation in Accounting: An Exploratory Study (1996)Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance (2012)
this work references cited by second hop

References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1977The Time Series of Annual Accounting Earnings336 cited
  • 1976FURTHER EVIDENCE OF THE TIME SERIES PROPERTIES OF ACCOUNTING INCOME263 cited
  • 1970The Time Series Behavior of Earnings209 cited
  • 1971Predicting Earnings: Entity versus Subentity Data127 cited
  • 1976Predicting Earnings with Sub-Entity Data: Some Further Evidence120 cited
  • 1984International Financial Reporting59 cited

Cited by

  • 2003THE IMPACT OF SEGMENTAL REPORTING DISCLOSURE ON A FIRM'S PERCEIVED RISK16 cited
  • 1999Improving Analytical Procedures: A Case of Using Disaggregate Multilocation Data16 cited
  • 2000Complexity and Analyst Following of Multinational Firms11 cited
  • 2017Impact of Segment‐level Natural Resource Operational Risk Reporting on Earnings Predictions10 cited

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