AN ANALYSIS OF THE USEFULNESS OF DISAGGREGATED ACCOUNTING DATA FOR FORECASTS OF CORPORATE PERFORMANCE

Amir Barnea; Joseph Lakonishok

doi:10.1111/j.1540-5915.1980.tb01122.x

AN ANALYSIS OF THE USEFULNESS OF DISAGGREGATED ACCOUNTING DATA FOR FORECASTS OF CORPORATE PERFORMANCE

Amir Barnea^*, Joseph Lakonishok

^*Corresponding author for this work

Coller School of Management

Tel Aviv University

Research output: Contribution to journal › Article › peer-review

31 Scopus citations

Abstract

The purpose of this paper is to derive the conditions under which disaggregated accounting data contribute to more accurate forecasts of corporate performance. A comparison formula is derived and applied to actual data. The results obtained indicate that disaggregated data do not necessarily produce better forecasts of corporate performance than do aggregated data. The paper concludes with implications of the results to some reporting issues.

Original language	English
Pages (from-to)	17-26
Number of pages	10
Journal	Decision Sciences
Volume	11
Issue number	1
DOIs	https://doi.org/10.1111/j.1540-5915.1980.tb01122.x
State	Published - Jan 1980

Keywords

Financial Reporting
Forecasting
Managerial Accounting
Portfolio Analysis

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10.1111/j.1540-5915.1980.tb01122.x

Cite this

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AN ANALYSIS OF THE USEFULNESS OF DISAGGREGATED ACCOUNTING DATA FOR FORECASTS OF CORPORATE PERFORMANCE

Abstract

Keywords

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