THE POTENTIAL FOR GAINS IN PREDICTIVE ABILITY THROUGH DISAGGREGATION - SEGMENTED ANNUAL EARNINGS

Ws Hopwood, P Newbold and Pa Silhan

Journal of Accounting Research, 1982, vol. 20, issue 2, 724-732

Keywords: Disaggregation; Segment reporting; Predictive ability; Consolidated financial reporting (search for similar items in EconPapers)
JEL-codes: G14 G17 G32 M40 M41 (search for similar items in EconPapers)
Date: 1982
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DOI: 10.2307/2490895

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