An empirical analysis of the usefulness of disaggregated accounting data for forecasts of corporate performance

Nw Garrod and Cr Emmanuel

Omega, 1987, vol. 15, issue 5, 371-382

Abstract: This paper presents an empirical test of the theoretical arguments given by Barnea and Lakonishok in relationship to the usefulness of disaggregated accounting data. This usefulness to forecast corporate performance is held to vary with the inter-relationship of the performance of reported business segments. Applying a similar approach, the empirical results reported here suggest that company profile, proxied by a measure of company diversification, has an impact on the predictive ability of disaggregated data.

Date: 1987
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