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

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  • Mande, Vivek
  • Ortman, Richard

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  • 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
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    References listed on IDEAS

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    1. Collins, Dw, 1976. "Predicting Earnings With Sub-Entity Data - Some Further Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 14(1), pages 163-177.
    2. Balakrishnan, R & Harris, Ts & Sen, Pk, 1990. "The Predictive Ability Of Geographic Segment Disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 305-325.
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    Cited by:

    1. 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.
    2. 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).
    3. 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.

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