Are recent segment disclosures of Japanese firms useful? Views of Japanese financial analysts

International Journal of Accounting

Volumn 37, Issue 1, 2002, Pages 27-46

  Mande, Vivek ^a   Ortman, Richard ^a  

^a UNIVERSITY OF NEBRASKA AT OMAHA   (United States)

Author keywords

Financial analysts; Japanese financial reporting; Segment disclosures; Segment reporting

Indexed keywords

EID: 0036201895     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (17)

1. The information content of segment disclosures: Australian evidence
2. The predictive ability of geographic segment disclosures
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4. Financial reporting: An accounting revolution
5. Foreign access to U.S. securities markets: The theory, myth and reality of regulatory barriers
6. Predicting earnings: Entity versus sub-entity data: Some further evidence
7. Securities houses and earnings forecasts in Japan: What makes for an accurate prediction?
8. Segmental disclosures and the segment identification problem
9. Quarterly segment reporting: Impact on analysts' forecasts and variability of security price returns
10. Applied multivariate statistical analysis
11. The development of segment reporting in Japan: Achieving international harmonization through a process of national consensus
12. Geographic segment disclosure and multinational risk profile
13. Systematic risk and the discretionary disclosure of geographical segments: An empirical investigation of U.S. multinationals
14. International accounting and multinational enterprises
15. Forecasting earnings using geographic segment data: Some UK evidence
16. Financial disclosure levels and foreign stock exchange listing decisions
17. A review and synthesis of transnational financial reporting research in the 1990s