2William R. Kinney. Predicting Ea- rnings:Entity versus Sub-entity Data [J].Joumal of Accounting Research,1971,9(1 ) : 127-136.
3Balakrishnan , R. , T. Harris and P. Sen. The Predictive Ability of Geo- graphic Segment Disclosures [J]. Journal of Accounting Research, 1990, (Autumn) : 305-325.
4Peter David Wysocki.Real options and the informativeness of segment disclosures[D].The University of R- ochester, 1999.
5Sang-Kyu Lee.The effects of the FASB's mandated change in segment reporting rule on the value rele- vance of segment disclosures[D]. Boston University, 2005.
6Park and Jong Chool. Essays on mandatory and voluntary disclosure- The stock market reaction to mandatory segment-reporting chan- ges and the credibility of voluntary management forecasts [D].Camegie Mellon University, 2006.
