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Implications of proposed segment reporting standards for financial analysts' investment judgments

Author

Listed:
  • Maines, LA
  • McDaniel, LS
  • Harris, MS

Abstract

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Suggested Citation

  • Maines, LA & McDaniel, LS & Harris, MS, 1997. "Implications of proposed segment reporting standards for financial analysts' investment judgments," Journal of Accounting Research, Wiley Blackwell, vol. 35, pages 1-24.
    • Handle: RePEc:bla:joares:v:35:y:1997:i::p:1-24
    DOI: http://hdl.handle.net/10.2307/2491450
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    Citations

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    Cited by:

    1. Göttsche, Max & Küster, Stephan & Steindl, Tobias, 2021. "The usefulness of Non-IFRS segment data," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    2. Frédéric Demerens & Pascale Delvaille, 2010. "Information sectorielle : quelle place dans les rapports des analystes financiers ? Une étude empirique du secteur hôtelier international," Post-Print hal-00484285, HAL.
    3. Cox, Benjamin & Innis, Sally & Mortaza, Adnan & Kunz, Nadja C. & Steen, John, 2022. "A unified metric for costing tailings dams and the consequences for tailings management," Resources Policy, Elsevier, vol. 78(C).
    4. Paul, Jack W. & Largay III, James A., 2005. "Does the "management approach" contribute to segment reporting transparency?," Business Horizons, Elsevier, vol. 48(4), pages 303-310.
    5. Arnold, Vicky & Bedard, Jean C. & Phillips, Jillian R. & Sutton, Steve G., 2011. "Do section 404 disclosures affect investors' perceptions of information systems reliability and stock price predictions?," International Journal of Accounting Information Systems, Elsevier, vol. 12(4), pages 243-258.
    6. David T. Dearman & Michael D. Shields, 2005. "Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method," Contemporary Accounting Research, John Wiley & Sons, vol. 22(2), pages 351-384, June.
    7. Jani Saastamoinen & Hannu Ojala & Kati Pajunen & Pontus Troberg, 2018. "Analyst Characteristics and the Level of Critical Perception of Goodwill Accounting," Australian Accounting Review, CPA Australia, vol. 28(4), pages 538-555, December.
    8. Fox, Kenneth A., 2017. "The usefulness of NI 43-101 technical reports for financial analysts," Resources Policy, Elsevier, vol. 51(C), pages 225-233.
    9. D. Eric Hirst & Lisa Koonce & Shankar Venkataraman, 2007. "How Disaggregation Enhances the Credibility of Management Earnings Forecasts," Journal of Accounting Research, Wiley Blackwell, vol. 45(4), pages 811-837, September.
    10. Edmonds, Mark A. & Smith, David B. & Stallings, Matthew A., 2018. "Financial statement comparability and segment disclosure," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 103-111.
    11. Krishnamoorthy, Ganesh & Maroney, James J. & Ó hÓgartaigh, Ciarán, 2008. "20-F reconciliations and investment recommendations by financial professionals," Journal of Business Research, Elsevier, vol. 61(4), pages 355-362, April.
    12. Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
    13. Martin, Rachel, 2019. "Examination and implications of experimental research on investor perceptions," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 145-169.
    14. Markus Arnold & Alexander Bassen & Ralf Frank, 2018. "Timing effects of corporate social responsibility disclosure: an experimental study with investment professionals," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 8(1), pages 45-71, January.
    15. Merchant, Kenneth A. & Van der Stede, Wim A. & Zheng, Liu, 2003. "Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 251-286.
    16. Ramnath, Sundaresh & Rock, Steve & Shane, Philip, 2008. "The financial analyst forecasting literature: A taxonomy with suggestions for further research," International Journal of Forecasting, Elsevier, vol. 24(1), pages 34-75.
    17. Peter Kajüter & Martin Nienhaus, 2017. "The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 28-58, March.
    18. Franzen, Nina & Weißenberger, Barbara E., 2018. "Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 1-19.
    19. Renata Stenka & Peter Taylor, 2010. "Setting UK standards on the concept of control: An analysis of lobbying behaviour," Accounting and Business Research, Taylor & Francis Journals, vol. 40(2), pages 109-130.
    20. Troberg, Pontus & Kinnunen, Juha & Seppänen, Harri J., 2010. "What drives cross-segment diversity in returns and risks? Evidence from Japanese and U.S. firms," The International Journal of Accounting, Elsevier, vol. 45(1), pages 44-76, March.
    21. Bar-Yosef, Sasson & Venezia, Itzhak, 2004. "Experimental study of implications of SFAS 131: The effects of the new standard on the informativeness of segment reporting," Discussion Papers 2004/13, Free University Berlin, School of Business & Economics.
    22. André, Paul & Filip, Andrei & Moldovan, Rucsandra, 2016. "Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors," The International Journal of Accounting, Elsevier, vol. 51(4), pages 443-461.

    More about this item

    Keywords

    Segment reporting; Analysts; Analyst judgment; Analyst perception;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading

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