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AN ANALYSIS OF THE USEFULNESS OF DISAGGREGATED ACCOUNTING DATA FOR FORECASTS OF CORPORATE PERFORMANCE*

38 citations0/0 files storedDecision Sciences

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Forecasting Techniques and Applications Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

Abstract The purpose of this paper is to derive the conditions under which disaggregated accounting data contribute to more accurate forecasts of corporate performance. A comparison formula is derived and applied to actual data. The results obtained indicate that disaggregated data do not necessarily produce better forecasts of corporate performance than do aggregated data. The paper concludes with implications of the results to some reporting issues.

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References

1967Applied Economic Forecasting 1960Is Aggregation Necessarily Bad?1978Systematic ‘abnormal’ returns after quarterly earnings announcements 1974An Experimental Evaluation of Information Overload in a Production Environment 1977Financial Statement Analysis: A New Approach.1975SEC product-line reporting and market efficiency 1972The Effect of Aggregation on Decision Making Success: A Laboratory Study 1974Capital Market Equilibrium and Annual Accounting Numbers: Empirical Evidence

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