Time-Series Properties, Adjustment Processes, and Forecasting of Financial Ratios, Journal of Accounting, Auditing and Finance, vol.11, issue.1, pp.1-44, 1996. ,
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. ,
Diversification, Capital Structure, and Systematic Risk : An empirical investigation, Journal of Accounting Auditing and Finance, pp.19-43, 1988. ,
International Reporting Aspects of Segment Disclosure, The International Journal of Accounting, vol.16, issue.1, pp.125-135, 1980. ,
External Reporting for segments of a Business, National association of Accountants, 1968. ,
Management Discussion and Analysis : Discretionary Disclosures and the Business Segment, Accounting Horizons, pp.51-60, 1987. ,
The Predictive Ability of Geographic Segment Disclosure, Journal of Accounting Research, vol.28, issue.2, pp.305-325, 1990. ,
The impact of the SEC's Line of Business Disclosure Requirement on the Accuracy of Analysts' Forecasts of Earnings Per Share, 1975. ,
An analysis of the usefulness of disagregated accounting data for forecasts of corporate performance, Decision Sciences, pp.17-26, 1980. ,
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. ,
Segment Reporting Practices, The CPA Journal, pp.37-43, 1978. ,
A Test of the Use of Geographical Segment Disclosures, Journal of Accounting Research, vol.31, pp.46-64, 1993. ,
Financial Reporting For Segments, A Reserch Study of The Canadian Institute of Chartered Accountants, 1992. ,
Time-series analysis : forecasting and control, Rev, 1976. ,
The superiority of analyst forecasts as measures of expectations of evidence from earnings, Journal of Finance, pp.1-16, 1978. ,
Information sectorielle dans les groupes cotés, Bulletin Comptable et Financier, vol.6, pp.19-28, 1996. ,
Segmental Reporting and Risk Reduction : The Hong Kong Experience, The International Journal of Accounting, vol.28, issue.3, pp.232-247, 1993. ,
The link between ressources and the type of diversification : theory and evidence, Strategic Management Journal, vol.12, pp.33-48, 1991. ,
Volontary Financial Disclosure by Mexican Corporations, The Accounting Review, vol.62, issue.3, pp.533-541, 1987. ,
SEC line of business disclosure and market risk adjustments" recherche publiée en, pp.voir ci-dessous, 1977. ,
SEC Line-of-Business Disclosure and Market Risk Adjustments, Journal of Accounting Research, vol.17, issue.2, pp.352-383, 1979. ,
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. ,
How good are stockbrockers' earnings forecasts ?, Investment Analyst, pp.14-23, 1983. ,
Utilization of SFAS n° 14 Disclosures in Assessing Operating Risk, Journal of Accounting and Public Policy, pp.83-98, 1983. ,
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. ,
L'information sectorielle va entrer dans les moeurs", Les Echos, Mardi 10 septembre, p.53, 1996. ,
L'information comptable : pour qui ? pour quoi ?, Revue Française de Gestion, pp.23-30, 1989. ,
Segments Reports and Consolidated Financial Staments : The Complementary Twins, p.287, 1988. ,
An Experimental Test of Analysts' Forecasting Behaviour, British Accounting Review, vol.21, pp.119-126, 1989. ,
Segmental Disclosure and the Segment Identification Problem, Accounting and Business Research, vol.7, pp.37-50, 1977. ,
The predictive ability of UK segment reports, Journal of Business Finance and Accounting, vol.7, pp.2-201, 1980. ,
Diversification and the reduction of dispersion : an empirical analysis, Journal of Finance, pp.761-767, 1968. ,
Risk, Return and Equilibrium : Empirical Tests, Journal of Political Economy, pp.607-636, 1973. ,
Financial Analyst's Forecasts Earnings : A Better Surrogate for Market Expectations, Journal of Accounting and Economics, pp.85-107, 1982. ,
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. ,
The Impact of SEC's Segment Disclosure Requirement on Bid-Ask Spreads, The Accounting Review, vol.69, pp.1-179, 1994. ,
Divisional cost-of-capital estimation for multi-industry firmes, Financial Management, pp.74-84, 1989. ,
The Additional Information Content of Quarterly Earnings Reports : Intertemporal Disaggregation, Journal of Accounting Research, vol.20, issue.2, pp.343-349, 1982. ,
The Potential for Gains in Predictive Ability Through Disaggregation : Segment Annual Earnings, Journal of Accounting Research, vol.20, issue.2, pp.724-731, 1982. ,
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. ,
The impact of industry classifications on financial research, Journal of Financial and Quantitative Analysis, vol.31, issue.3, pp.309-335, 1996. ,
Predicting Earnings : Entity Versus Subentity Data, Journal of Accounting Research, vol.9, issue.1, pp.127-136, 1971. ,
Covariability of Segment-Earnings and Multisegment Company Returns, The Accounting Review, vol.47, issue.2, pp.339-345, 1972. ,
Financial Reporting by Diversified Companies -Is there a need for more disclosure ?, Singapore Management Review, pp.1-13, 1985. ,
Volontary Disclosure of Segment Information by Australian Diversified Companies, Accounting and Finance, vol.33, issue.1, pp.33-50, 1993. ,
Voluntary disclosure of segment information : further australian evidence, Accounting and Finance, vol.36, issue.1, pp.1-16, 1995. ,
International Survey of Financial Statments Published by Transactional Corporations and Other Enterprises, p.10, 1990. ,
An exploratory study of the effect on forecast accuracy of using different geographic segment data sources, Journal of International Financial Management and Accounting, vol.7, pp.2-123, 1996. ,
Disclosure of Information by Multinational Enterprises -Survey of the Application of the OECD Guidelines, 1987. ,
Systematic Risk and the Discretionary Disclosure of Geographical Segments : An Empirical Investigation of US Multinationals, Journal of Business Finance and Accounting, vol.16, issue.4, pp.467-492, 1989. ,
L'analyse financière internationale, Comptabilité Internationale, 1997. ,
An investigation of the Behaviour of Accruals in the Semiconductor Industry, Contemporary Accounting Research, vol.9, pp.237-251, 1985. ,
Les informations sectorielles, Revue Fiduciaire Comptable, vol.141, pp.22-30, 1989. ,
Segmental Reporting, Comparative International Accounting, pp.390-412, 1995. ,
Incentives for Segment Reporting, Journal of Accounting Research, vol.19, issue.2, pp.459-481, 1981. ,
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. ,
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. ,
Segment Reporting in the Banking Industriy : Does it meet the criterria of the conceptual framework ?, Accounting Horizons, pp.35-41, 1987. ,
Disclosure Practice of Geographical Segmentation of Net Sales in Annual Reports, Research Memorandum n°8913, 1989. ,
Positive Accounting Theory, 1986. ,
Time-Series Properties of Financial Series and Implications for Modeling, Journal of Accounting, Auditing and Finance, vol.11, issue.2, pp.277-303, 1996. ,
38 A -L'exposé-sondage E51, p.39 ,
61 1 -Méthodes de valorisation des prix de cessions internes, p.61 ,
75 §1 Déterminants de publication de l'information sectorielle, Section, vol.2, p.76 ,
107 A -Données sectorielles présentées, p.107 ,
182 A -La largeur et l'homogénéité de la délimitation des secteurs, p.183 ,
191 A -Intensité et nature de la centralisation de l'entreprise par rapport à ses secteurs ,
254 A -Modèle autorégressif d'ordre un avec variable exogène, p.254 ,
Mesure de l'erreur absolue moyenne de prévision et de l, p.324 ,
339 A -Sélection d'entreprises homogènes et constitution des groupes, p.339 ,
368 A -Informations sectorielles disponibles, Section 2 : Données sectorielles et cours des actions -étude, p.369 ,
Résultats détaillés de l'étude sur la disponibilité des données dans, Annexe, vol.8, p.427 ,