4Hemnann Don, W B Thomas. An Analysis of Segment Disclosures under SFAS No. 131 and 14[J]. Accounting Horizons, 2000,(9) :287 - 302.
5Balakrishan R, T S Harris, P K Sen. The Predictive Ability of Geographic Segment Disclosures[J]. Journal of Accounting research,1990,28(8) :305 - 325.
6Collins Daniel W. Predicting Earnings with Subentity Data: Some Further Evidence[J]. Journal of Accounting Research, 1976,(1):163 -177.
7Kinney William R. Predicting Earnings: Entity versus Subentity Data[J]. Journal of Accounting Research, 1971,(1):127 - 136.
8Collins Daniel W, R R Simonds. SEC Line of Business Disclosure and Market Risky Adjustment[J]. Journal of Accounting Research, 1979, (3) :352 - 383.
9Kinney William R. Covariability of Segment Earnings and Multisegment Company Results[J]. Accounting Review, 1972, (4) : 339 -345.
