IDEAS home Printed from https://ideas.repec.org/a/eee/accoun/v37y2002i1p27-46.html

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

Author

Listed:
  • Mande, Vivek
  • Ortman, Richard

Abstract

No abstract is available for this item.

Suggested Citation

  • Mande, Vivek & Ortman, Richard, 2002. "Are recent segment disclosures of Japanese firms useful?: Views of Japanese financial analysts," The International Journal of Accounting, Elsevier, vol. 37(1), pages 27-46.
    • Handle: RePEc:eee:accoun:v:37:y:2002:i:1:p:27-46
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0020-7063(02)00143-7
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    References listed on IDEAS

    as
    1. Balakrishnan, R & Harris, Ts & Sen, Pk, 1990. "The Predictive Ability Of Geographic Segment Disclosures," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 28(2), pages 305-325.
    2. Collins, Dw, 1976. "Predicting Earnings With Sub-Entity Data - Some Further Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 14(1), pages 163-177.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Aboud, Ahmed, 2023. "Segmental reporting, accounting enforcement, and analyst forecast dispersion in the European Union," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).
    2. 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.
    3. Mande, Vivek, 2002. "Discussion of "The changing nature of financial disclosure in Japan"," The International Journal of Accounting, Elsevier, vol. 37(1), pages 113-116.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Kou, Wenchao & Hussain, Simon, 2007. "Predictive gains to segmental disclosure matrices, geographic information and industry sector comparability," The British Accounting Review, Elsevier, vol. 39(3), pages 183-195.
    2. Rucsandra Moldovan, 2014. "Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards," Accounting in Europe, Taylor & Francis Journals, vol. 11(1), pages 113-137, June.
    3. Mauri, Alfredo J. & Lin, Jing & Neiva De Figueiredo, João, 2013. "The influence of strategic patterns of internationalization on the accuracy and bias of earnings forecasts by financial analysts," International Business Review, Elsevier, vol. 22(4), pages 725-735.
    4. Belén Blanco & Juan M. Garcia Lara & Josep A. Tribó Giné, 2009. "The Complementarity Between Segment Disclosure and Earnings Quality, and its Effect on Cost Capital," Working Papers 1005, Departament Empresa, Universitat Autònoma de Barcelona, revised Feb 2010.
    5. Bodnar, Gordon M. & Weintrop, Joseph, 1997. "The valuation of the foreign income of US multinational firms: a growth opportunities perspective," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 69-97, December.
    6. Hyndman, Rob J. & Ahmed, Roman A. & Athanasopoulos, George & Shang, Han Lin, 2011. "Optimal combination forecasts for hierarchical time series," Computational Statistics & Data Analysis, Elsevier, vol. 55(9), pages 2579-2589, September.
    7. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
    8. Patricia M. Fairfield & Sundaresh Ramnath & Teri Lombardi Yohn, 2009. "Do Industry‐Level Analyses Improve Forecasts of Financial Performance?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 47(1), pages 147-178, March.
    9. 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.
    10. Renzo Cordina & Stavros Kourtzidis & David M. Power & Nickolaos G. Tzeremes, 2025. "An analysis of country-by-country data for EU banks: an investigation of bank performance and risk," Review of Quantitative Finance and Accounting, Springer, vol. 65(4), pages 1405-1431, November.
    11. Kazbi Soonawalla, 2006. "Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(3‐4), pages 395-417, April.
    12. Bradley Lail & Jason MacGregor & Martin Stuebs & Timothy Thomasson, 2015. "The Influence of Regulatory Approach on Tone at the Top," Journal of Business Ethics, Springer, vol. 126(1), pages 25-37, January.
    13. Giulia Aliprandi & Gerrit von Zedlitz, 2023. "Benchmarking Country-by-Country Reports," Working Papers halshs-04103852, HAL.
    14. Ole‐Kristian Hope & Tony Kang & Wayne B. Thomas & Florin Vasvari, 2008. "Pricing and Mispricing Effects of SFAS 131," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(3‐4), pages 281-306, April.
    15. Belen Blanco & Juan M. Garcia Lara & Josep A. Tribo, 2015. "Segment Disclosure and Cost of Capital," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 367-411, April.
    16. Al-Aamri, Ibrahim & Hussain, Simon & Su, Chen & Hsu, Hwa-Hsien, 2022. "The importance of brokerage house size in determining the utility of IFRS8 segment data to financial analysts," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
    17. Cereola, Sandra J. & Nichols, Nancy B. & Street, Donna L., 2018. "The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 121-130.
    18. Yim, Andrew & Schröder, David, 2012. "Industry Effects on Firm and Segment Profitability Forecasting: Do Aggregation and Diversity Matter?," MPRA Paper 39190, University Library of Munich, Germany.
    19. Aboud, Ahmed & Roberts, Clare & Mansour Zalata, Alaa, 2018. "The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 2-17.
    20. Herita Akamah & Ole-Kristian Hope & Wayne B Thomas, 2018. "Tax havens and disclosure aggregation," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(1), pages 49-69, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accoun:v:37:y:2002:i:1:p:27-46. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/620179 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.