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Paul Amadieu and Robert Marti (1997)
Capacité prédictive des séries temporelles de données comptables par secteurs d'activité
AFC/IAAER, Paris, International Association for Accounting Education and Research.
The study assesses the gain obtained using segment information as
defined by IAS 14 compared with that achieved by consolidated information. This
gain is measured in the framwork of estimated sales and earnings using
autoregressive statistical models. The results of this study show that in case
of French compagnies with little diversification of activities there is no
avantage in using segment information (and forecasts derived from consolidated
data are more reliable). However, when a greater degree of diversity exists,
the gain could became significant and it appears that better forecats are
obtained using segment information.
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