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• W2891402583 abstract "This report examines the predictive value of geographic revenue disclosures under IFRS 8 in forecasting company revenues using four forecast models. The findings show that the predictive accuracy of IFRS 8 entity-wide geographic sales significantly outperform consolidated sales in forecasting consolidated sales one year out. The results indicate that the predictive ability of country specific entity wide geographic sales improves on average by six percent when geographic sales are reported for country of domicile or by each individually material country. The study also finds that geographic sales disclosures by companies located in countries with high and moderate enforcement regimes improve the predictive accuracy of geographic sales by five percent. These results provide evidence that the disclosure of finer geographic sales data is more decision useful and associated with improved predictive accuracy for large listed companies in Europe, Australia and New Zealand." @default.
• W2891402583 created "2018-09-27" @default.
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• W2891402583 date "2018-10-01" @default.
• W2891402583 modified "2023-09-23" @default.
• W2891402583 title "The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8" @default.
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• W2891402583 doi "https://doi.org/10.1016/j.racreg.2018.09.002" @default.
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