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- W2004386211 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." @default.
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- W2004386211 date "1980-01-01" @default.
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- W2004386211 title "AN ANALYSIS OF THE USEFULNESS OF DISAGGREGATED ACCOUNTING DATA FOR FORECASTS OF CORPORATE PERFORMANCE" @default.
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- W2004386211 doi "https://doi.org/10.1111/j.1540-5915.1980.tb01122.x" @default.
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