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A model of forecast precision using segment disclosures: implications for SFAS no. 131 · Study

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ArticleA model of forecast precision using segment disclosures: implications for SFAS no. 131

Don Herrmann2000

Article2000

A model of forecast precision using segment disclosures: implications for SFAS no. 131

Don Herrmann · Wayne B. Thomas

34 citations·0/0 files stored·Journal of International Accounting Auditing and Taxation

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Forecasting Techniques and Applications

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References

1987An evaluation of alternative proxies for the market's assessment of unexpected earnings 2002Financial Accounting Standards Board 1998Cross-Jurisdictional Income Shifting and Earnings Valuation 1998Content Analysis of Information Cited in Reports of Sell-Side Financial Analysts 1971Predicting Earnings: Entity versus Subentity Data 1976Predicting Earnings with Sub-Entity Data: Some Further Evidence 1990The Predictive Ability of Geographic Segment Disclosures 1997Implications of Proposed Segment Reporting Standards for Financial Analysts' Investment Judgements

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2015The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany 2014Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC 2017Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms 2016The temporal nature of legitimation: the case of IFRS8 2015Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8

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1998The Effect of Industry Diversification on Consensus and Individual Analysts' Earnings Forecastspreprint · 5 shared references 1999Improving Analytical Procedures: A Case of Using Disaggregate Multilocation Dataarticle · 5 shared references 2003Segment Disclosures, Proprietary Costs, and the Market for Corporate Controlpreprint · 4 shared references 1994The Information Content of Segment Disclosures: Australian Evidencearticle · 4 shared references 2012Macro to Micro: Country Exposures, Firm Fundamentals and Stock Returnsarticle · 3 shared references 2014Segment Disclosure and Cost of Capitalarticle · 3 shared references

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Year2000

Typearticle

Published2000-01-01

VenueJournal of International Accounting Auditing and Taxation

ISSN-L1061-9518

Languageen

Citations34

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/s1061-9518(00)00022-7

openalex_workW2086910667

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2013Determinants of segmental disclosures: evidence from the emerging capital market of Jordan

2003THE IMPACT OF SEGMENTAL REPORTING DISCLOSURE ON A FIRM'S PERCEIVED RISK