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Predictive gains to segmental disclosure matrices, geographic information and industry sector comparability

Lookup NU author(s): Wenchao Kou, Professor Simon Hussain


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The aim of this study is to provide a detailed analysis of the multi-dimensional characteristics of segmental reporting, and their impact on improving investor-insight. We do this by examining the ability of segmental reporting characteristics among FTSE-100 firms to explain variation in the accuracy of analysts' forecasts of earnings per share. We find that analyst-insight is significantly improved by the provision of data within a business-geographical matrix format, consistent with prior 'laboratory' evidence and UK analysts' stated opinions in surveys. We also find that analyst-insight is improved where firms provide information regarding differences between their geographic markets and origins. In addition, analysts obtain improved insight from business segments that have a high degree of comparability to their respective industry sectors and where geographic segments are reported in a detailed manner. © 2007 Elsevier Ltd. All rights reserved.

Publication metadata

Author(s): Kou W, Hussain S

Publication type: Article

Publication status: Published

Journal: British Accounting Review

Year: 2007

Volume: 39

Issue: 3

Pages: 183-195

ISSN (print): 0890-8389

ISSN (electronic): 1095-8347

Publisher: Academic Press


DOI: 10.1016/


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