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A. R. Et and L. J. , Grouping of Conglomerates by their Segments' Economic Attributes : Towards a More Meaningful Ratio Analysis, Journal of Business Finance and Accounting, vol.17, issue.1, pp.85-100, 1990.

A. R. Et and L. J. , Diversification, Capital Structure, and Systematic Risk : An empirical investigation, Journal of Accounting Auditing and Finance, pp.19-43, 1988.

A. J. Holder-w and M. H. Et, International Reporting Aspects of Segment Disclosure, The International Journal of Accounting, vol.16, issue.1, pp.125-135, 1980.

B. M. Et and M. , External Reporting for segments of a Business, National association of Accountants, 1968.

B. J. Et and K. P. , Management Discussion and Analysis : Discretionary Disclosures and the Business Segment, Accounting Horizons, pp.51-60, 1987.

B. R. , H. T. Et, and S. P. , The Predictive Ability of Geographic Segment Disclosure, Journal of Accounting Research, vol.28, issue.2, pp.305-325, 1990.

B. R. Et and C. E. , The impact of the SEC's Line of Business Disclosure Requirement on the Accuracy of Analysts' Forecasts of Earnings Per Share, 1975.

B. A. Et and L. J. , An analysis of the usefulness of disagregated accounting data for forecasts of corporate performance, Decision Sciences, pp.17-26, 1980.

B. V. Et and W. E. , Foreign Operations Disclosures by U.S.-Based Multinational Corporations : Are they Adequate ?, International Journal of Accounting : Education and Research, vol.16, pp.153-168, 1980.

B. D. Et and B. O. , Segment Reporting Practices, The CPA Journal, pp.37-43, 1978.

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B. J. Et and V. J. Weelden-s, Financial Reporting For Segments, A Reserch Study of The Canadian Institute of Chartered Accountants, 1992.

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C. S. Et and W. B. , The link between ressources and the type of diversification : theory and evidence, Strategic Management Journal, vol.12, pp.33-48, 1991.

C. C. Et and W. , Volontary Financial Disclosure by Mexican Corporations, The Accounting Review, vol.62, issue.3, pp.533-541, 1987.

C. D. Et and S. R. , SEC line of business disclosure and market risk adjustments" recherche publiée en, pp.voir ci-dessous, 1977.

C. D. Et and S. R. , SEC Line-of-Business Disclosure and Market Risk Adjustments, Journal of Accounting Research, vol.17, issue.2, pp.352-383, 1979.

C. W. Et and H. W. , A multivariate analysis of annual earnings forecasts generated from quarterly forecasts of financial analysts and univariate time-series models, Journal of Accounting Research, pp.340-406, 1980.

C. T. Et and T. B. , How good are stockbrockers' earnings forecasts ?, Investment Analyst, pp.14-23, 1983.

D. D. Mboya-f and B. R. Et, Utilization of SFAS n° 14 Disclosures in Assessing Operating Risk, Journal of Accounting and Public Policy, pp.83-98, 1983.

D. T. , R. R. Schwartz, B. N. Greenwich, and C. , The relevance of level of agregation of geographic area data in the assessment of foreign investment risk, dans Advances in Accounting, pp.51-65, 1989.

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E. C. Garrod-n and F. C. Et, An Experimental Test of Analysts' Forecasting Behaviour, British Accounting Review, vol.21, pp.119-126, 1989.

E. C. Et and G. S. , Segmental Disclosure and the Segment Identification Problem, Accounting and Business Research, vol.7, pp.37-50, 1977.

E. C. Et and P. R. , The predictive ability of UK segment reports, Journal of Business Finance and Accounting, vol.7, pp.2-201, 1980.

E. J. Et and A. S. , Diversification and the reduction of dispersion : an empirical analysis, Journal of Finance, pp.761-767, 1968.

F. E. Et and M. J. , Risk, Return and Equilibrium : Empirical Tests, Journal of Political Economy, pp.607-636, 1973.

F. D. Et and G. D. , Financial Analyst's Forecasts Earnings : A Better Surrogate for Market Expectations, Journal of Accounting and Economics, pp.85-107, 1982.

G. S. Et and R. L. , International Segment Disclosures by U.S. and U.K. Multinational Enterprises : A Descriptive Study, Journal of Accounting Research, vol.22, issue.1, pp.351-360, 1984.

G. M. Et and S. H. , The Impact of SEC's Segment Disclosure Requirement on Bid-Ask Spreads, The Accounting Review, vol.69, pp.1-179, 1994.

H. R. O-'brien-t and W. D. Et, Divisional cost-of-capital estimation for multi-industry firmes, Financial Management, pp.74-84, 1989.

H. W. Mckeown-j and N. P. Et, The Additional Information Content of Quarterly Earnings Reports : Intertemporal Disaggregation, Journal of Accounting Research, vol.20, issue.2, pp.343-349, 1982.

H. W. Newbold-p and S. P. Et, The Potential for Gains in Predictive Ability Through Disaggregation : Segment Annual Earnings, Journal of Accounting Research, vol.20, issue.2, pp.724-731, 1982.

H. B. Et and K. R. , Line of Business Reporting and Security Prices : An Analysis of an SEC Disclosure Rule, The Bell Journal of Economics, vol.8, pp.1-234, 1977.

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M. J. Et and D. L. , Volontary Disclosure of Segment Information by Australian Diversified Companies, Accounting and Finance, vol.33, issue.1, pp.33-50, 1993.

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R. B. Et, W. P. Raffournier, . Haller-a, and W. P. Et, L'analyse financière internationale, Comptabilité Internationale, 1997.

R. J. Et and L. S. , An investigation of the Behaviour of Accruals in the Semiconductor Industry, Contemporary Accounting Research, vol.9, pp.237-251, 1985.

R. Fiduciaire-comptable, Les informations sectorielles, Revue Fiduciaire Comptable, vol.141, pp.22-30, 1989.

R. C. Et, G. S. Dans, N. Et, and P. R. , Segmental Reporting, Comparative International Accounting, pp.390-412, 1995.

R. J. Et and L. J. , Incentives for Segment Reporting, Journal of Accounting Research, vol.19, issue.2, pp.459-481, 1981.

S. G. Et and D. D. , Company Size and Financial Disclosure Requirements with Evidence from the Segmental Reporting Issue, Journal of Business Finance and Accounting, vol.7, pp.4-555, 1980.

T. J. Dans, B. R. Et, and H. , An Empirical Analysis of the Information Content of Segment Data in Annual Reports from an FTC Perspective, Disclosure Criteria and Segment Reportings, pp.56-96, 1979.

T. T. Et and J. F. , Segment Reporting in the Banking Industriy : Does it meet the criterria of the conceptual framework ?, Accounting Horizons, pp.35-41, 1987.

V. Offeren and D. H. , Disclosure Practice of Geographical Segmentation of Net Sales in Annual Reports, Research Memorandum n°8913, 1989.

W. R. Et and Z. J. , Positive Accounting Theory, 1986.

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§. Exposé-sondage, E. Évolutions-de-la-normalisation, and .. , 38 A -L'exposé-sondage E51, p.39

E. Présentation-d-'informations-particulières and .. , 61 1 -Méthodes de valorisation des prix de cessions internes, p.61

.. Sectorielle-publiée, 75 §1 Déterminants de publication de l'information sectorielle, Section, vol.2, p.76

§. Les-informations-publiées-par-les-entreprises and .. , 107 A -Données sectorielles présentées, p.107

.. 'entreprise, 182 A -La largeur et l'homogénéité de la délimitation des secteurs, p.183

§. La-structure-organisationnelle and .. , 191 A -Intensité et nature de la centralisation de l'entreprise par rapport à ses secteurs

§. Formalisation-du-modèle and .. , 254 A -Modèle autorégressif d'ordre un avec variable exogène, p.254

.. De-confiance, Mesure de l'erreur absolue moyenne de prévision et de l, p.324

§. Sélection and D. , 339 A -Sélection d'entreprises homogènes et constitution des groupes, p.339

.. Empirique-internationale, 368 A -Informations sectorielles disponibles, Section 2 : Données sectorielles et cours des actions -étude, p.369

®. Worldscope, Résultats détaillés de l'étude sur la disponibilité des données dans, Annexe, vol.8, p.427