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The impact of AASB 8 Operating Segments on analysts' earnings forecasts : / by Liyu He, Elaine Evans and Rong He Australian evidence

By: He, Liyu.
Contributor(s): Evans, Elaine | He, Rong.
Series: Australian Accounting Review.Publisher: United Kingdom, Wiley-Blackwell, Edition: 26 (4), December 2016.Description: 330-340, 11 pages.Subject(s): Accounting standards | Financial reporting | Segment reporting | AustraliaOnline resources: Download from Online Journals Summary: Evaluates the impact of the adoption of AASB 8 in Australian accounting firms. Examines whether analysts' earnings forecasts have improved in Australia since the adoption of this standard.
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Evaluates the impact of the adoption of AASB 8 in Australian accounting firms. Examines whether analysts' earnings forecasts have improved in Australia since the adoption of this standard.

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