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The Impact of AASB 8 Operating Segments on Analysts’ Earnings Forecasts: Australian Evidence

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  • Liyu He
  • Elaine Evans
  • Rong He

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  • Liyu He & Elaine Evans & Rong He, 2016. "The Impact of AASB 8 Operating Segments on Analysts’ Earnings Forecasts: Australian Evidence," Australian Accounting Review, CPA Australia, vol. 26(4), pages 330-340, December.
    • Handle: RePEc:bla:ausact:v:26:y:2016:i:4:p:330-340
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    File URL: http://hdl.handle.net/10.1111/auar.2016.26.issue-4
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    Cited by:

    1. Chlomou, Grigoria & Demirakos, Efthimios, 2020. "How do financial analysts implement the Sum-of-the-Parts (SOTP) valuation framework?," International Review of Financial Analysis, Elsevier, vol. 70(C).
    2. Cereola, Sandra J. & Nichols, Nancy B. & Street, Donna L., 2017. "Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 119-128.
    3. 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.
    4. 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).

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