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The Information Content of Segment Disclosures: Australian Evidence
13 references·1 citing·45 second hop
The Information Content of Segment Disclosures: Australian Evidence (1994)The Information Content of Segment Disclo…Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…The Predictive Ability of Geographic Segment Disclosures (1990)The Predictive Ability of Geo…Systematic Risk and the Discretionary Disclosure of Geographical Segments: an Empirical Investigation of Us Multinationals (1989)Systematic Risk and the Discr…On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…On cross-sectional analysis in accounting research (1987)On cross-sectional analysis i…An evaluation of alternative proxies for the market's assessment of unexpected earnings (1987)An evaluation of alternative …Measuring security price performance (1980)Measuring security price perf…An Empirical Evaluation of Line-of-Business Reporting (1980)An Empirical Evaluation of Li…SEC Line-of-Business Disclosure and Market Risk Adjustments (1979)SEC Line-of-Business Disclosu…Line of Business Reporting and Security Prices: An Analysis of an SEC Disclosure Rule (1977)Line of Business Reporting an…Predicting Earnings with Sub-Entity Data: Some Further Evidence (1976)Predicting Earnings with Sub-…Security Price Revaluation Implications of Sub-Earnings Disclosure (1975)Security Price Revaluation Im…Predicting Earnings: Entity versus Subentity Data (1971)Predicting Earnings: Entity v…Segment reporting in a developing economy: the Indian banking sector (2017)Segment reporting in a develo…Dividend Policy, Growth, and the Valuation of Shares (1961)An Empirical Evaluation of Accounting Income Numbers (1968)The relationship between return and market value of common stocks (1981)Price and return models (1995)The Value Relevance of Intangibles: The Case of Software Capitalization (1998)Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings (1987)Information in prices about future earnings (1992)Information Uncertainty and Analyst Forecast Behavior* (2006)Financial statement analysis (2007)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Risk measurement when shares are subject to infrequent trading (1979)Discretionary disclosure (1983)Forecasting Earnings Using Geographical Segment Data: Some UK Evidence (1989)Geographic segment disclosures in the United States: reporting practices enter a new era (2000)Risk disclosure and cost of equity: The Spanish case (2014)The Behavior of Stock-Market Prices (1965)Consistent Covariance Matrix Estimation with Cross-Sectional Dependence and Heteroskedasticity in Financial Data (1989)Earnings forecasting research: its implications for capital markets research (1993)Scale Effects in Capital Markets‐Based Accounting Research (2009)The Adjustment of Stock Prices to New Information (1969)Risk, Return, and Equilibrium: Empirical Tests (1973)Using daily stock returns (1985)Event Studies in Economics and Finance (1997)Introductory Econometrics for Finance (2008)Purchasing power parity (1978)Financial analysts' forecasts of earnings (1982)Empirical exchange rate models of the seventies (1983)The valuation of the foreign income of US multinational firms: a growth opportunities perspective (1997)A Test of the Market’s Mispricing of Domestic and Foreign Earnings (1999)Proprietary versus Nonproprietary Disclosures: Evidence from Germany (2004)The Economics of Information (1976)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Attributes of industry, industry segment and firm‐specific information in security valuation* (1989)The Time Series Behavior of Earnings (1970)SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME (1972)Earnings presentation effects on manager reporting choices and investor decisions (2014)Value-relevance of nonfinancial information: The wireless communications industry (1996)Capital markets research in accounting (2001)Auditor Industry Specialization and Earnings Quality (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)
this work references cited by second hop

References

  • 1980Measuring security price performance3,330 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 1987On cross-sectional analysis in accounting research541 cited
  • 1987An evaluation of alternative proxies for the market's assessment of unexpected earnings401 cited
  • 1971Predicting Earnings: Entity versus Subentity Data127 cited
  • 1976Predicting Earnings with Sub-Entity Data: Some Further Evidence120 cited
  • 1990The Predictive Ability of Geographic Segment Disclosures106 cited
  • 1979SEC Line-of-Business Disclosure and Market Risk Adjustments55 cited
  • 1989Systematic Risk and the Discretionary Disclosure of Geographical Segments: an Empirical Investigation of Us Multinationals44 cited
  • 1977Line of Business Reporting and Security Prices: An Analysis of an SEC Disclosure Rule40 cited
  • 1975Security Price Revaluation Implications of Sub-Earnings Disclosure29 cited
  • 1980An Empirical Evaluation of Line-of-Business Reporting22 cited

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  • 2017Segment reporting in a developing economy: the Indian banking sector16 cited

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