An exploratory study of the effect on forecast accuracy of using different geographic segment data sources

Journal of International Financial Management and Accounting

Volumn 7, Issue 2, 1996, Pages 125-136

  Nichols, Dave ^a   Tunnell, Larry ^b   Waldrup, Bob ^c  

^a UNIVERSITY OF MISSISSIPPI   (United States)

^b NEW MEXICO STATE UNIVERSITY   (United States)

^c HARDIN SIMMONS UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0041353754     PISSN: 09541314     EISSN: 1467646X     Source Type: Journal    
DOI: 10.1111/j.1467-646X.1996.tb00068.x     Document Type: Article

References (12)

1. Balakrishnan, R., T. Harris and P. Sen, "The Predictive Ability of Geographic Segment Disclosures, " Journal of Accounting Research (Autumn 1990), pp. 305-325.
2. Baldwin, B., "Segment Earnings Disclosure and the Ability of Security Analysts to Forecast Earnings per Share, " The Accounting Review (July 1984), pp. 376-389.
3. Bennin, R., "Error Rates in CRSP and COMPUSTAT: A Second Look, " The Journal of Finance (December 1980), pp. 1267-1271.
4. Collins, D., "SEC Line-of-Business Reporting and Earnings Forecasts, " Journal of Business Research (May 1976), pp. 117-130.
5. Kinney, W., "Prediction Earnings: Entity versus Subentity Data, " Journal of Accounting Research (Spring 1971), pp. 127-136.
6. McElreath, Jr., and D. Wiggens, "Using the COMPUSTAT Tapes in Financial Research: Problems and Solutions, " Financial Analysts Journal (January-February 1984), pp. 71-76.
7. Miguel, J., "The Reliability of R&D Data in COMPUSTAT and 10-K Reports, " The Accounting Review (July 1977), pp. 638-641.
8. Prodhan, B. and M. Harris, "Systematic Risk and the Discretionary Disclosure of Geographic Segments: An Empirical Investigation of U.S. Multinationals, " Journal of Business Finance and Accounting (Autumn) 1989, pp. 467-492.
9. Roberts, C., "Forecasting Earnings Using Geographic Segment Data: Some UK Evidence, " Journal of International Financial Management and Accounting (1:2 1989), pp. 130-151.
10. Salter, S. B., E. P. Swanson, A. Achleitner, E. D. Lembre and B. H. Knanna, "Reporting Financial Information by Segment: A Comment from the American Accounting Association on the IASC Draft Statement of Principles, " Accounting Horizons (Vol. 10 No. 1, March 1996), pp. 118-123.
11. Rosenberg, B. and M. Houglet, "Error Rates in CRSP and COMPUSTAT Data Bases and Their Implications, " Journal of Finance (September 1974), pp. 1303-1310.
12. Sayers, D., "The Impact of Segment Reporting on Analysts' Earnings Forecasts: The Case of FASB Statement No. 14, " DBA Dissertation, University of Nebraska.