On Decision Availability of Segment Information
Tiezhu Zhang · Cai-mao yanjiu · 2004
Diversification and transnational operation of enterprises are the key driving forces for the development of segment information disclosure. In the inter-industry and transnational operations, segment information disclosure can make up the shortcomings of combined accounting statements. Segment information helps improve the predictive ability of information users, and has decision availability in security pricing and risk assessment.