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Forecasting confidence under segment reporting

Birt, Jacqueline; Shailer, Gregory


Purpose: Changes in Australian segment reporting standards over the last decade changed the required disaggregation of segment information. The purpose of this paper is to investigate whether increased disaggregation has implications for users' confidence in decisions based on segment reports and perceptions of segment reporting usefulness. Design/methodology/approach: Using an experiment based on the differences between the original AASB 1005 and the more detailed requirements of AASB 114, the...[Show more]

CollectionsANU Research Publications
Date published: 2011
Type: Journal article
Source: Accounting Research Journal
DOI: 10.1108/10309611111186993


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