{"id":"https://openalex.org/W2062006043","doi":"https://doi.org/10.1111/j.1467-646x.1989.tb00007.x","title":"Forecasting Earnings Using Geographical Segment Data: Some UK Evidence","display_name":"Forecasting Earnings Using Geographical Segment Data: Some UK Evidence","publication_year":1989,"publication_date":"1989-06-01","ids":{"openalex":"https://openalex.org/W2062006043","doi":"https://doi.org/10.1111/j.1467-646x.1989.tb00007.x","mag":"2062006043"},"language":"en","primary_location":{"id":"doi:10.1111/j.1467-646x.1989.tb00007.x","doi":"https://doi.org/10.1111/j.1467-646x.1989.tb00007.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-646x.1989.tb00007.x","pdf_url":null,"source":{"id":"https://openalex.org/S83262020","display_name":"Journal of International Financial Management and Accounting","issn_l":"0954-1314","issn":["0954-1314","1467-646X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Financial Management & Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5070608810","display_name":"CLARE B. ROBERTS","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I7882870","display_name":"University of Glasgow","ror":"https://ror.org/00vtgdb53","country_code":"GB","type":"education","lineage":["https://openalex.org/I7882870"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Clare B. Roberts","raw_affiliation_strings":["University of Glasgow"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Glasgow","institution_ids":["https://openalex.org/I7882870"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5070608810"],"corresponding_institution_ids":["https://openalex.org/I7882870"],"apc_list":{"value":3010,"currency":"USD","value_usd":3010},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":36,"citation_normalized_percentile":{"value":0.26537896,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"1","issue":"2","first_page":"130","last_page":"151"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11918","display_name":"Forecasting Techniques and Applications","score":0.9106000065803528,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11918","display_name":"Forecasting Techniques and Applications","score":0.9106000065803528,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.06509999930858612,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.016200000420212746,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-prediction","display_name":"earnings forecasting","score":0.9779999852180481},{"id":"https://openalex.org/keywords/consolidated-financial-statements","display_name":"consolidated financial statements","score":0.7509999871253967},{"id":"https://openalex.org/keywords/inflation-forecasts","display_name":"inflation forecasts","score":0.5789999961853027},{"id":"https://openalex.org/keywords/forecast-accuracy","display_name":"forecast accuracy","score":0.8069999814033508},{"id":"https://openalex.org/keywords/random-walks","display_name":"random walks","score":0.6200000047683716},{"id":"https://openalex.org/keywords/uk-firms","display_name":"UK firms","score":0.5690000057220459}],"concepts":[{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.8562562465667725},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.6442511081695557},{"id":"https://openalex.org/C121194460","wikidata":"https://www.wikidata.org/wiki/Q856741","display_name":"Random walk","level":2,"score":0.5805847644805908},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5514281988143921},{"id":"https://openalex.org/C774472","wikidata":"https://www.wikidata.org/wiki/Q6760393","display_name":"Margin (machine learning)","level":2,"score":0.476686954498291},{"id":"https://openalex.org/C200941418","wikidata":"https://www.wikidata.org/wiki/Q273508","display_name":"Inflation (cosmology)","level":2,"score":0.431160569190979},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.2549501657485962},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22932851314544678},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1748637557029724},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.15840879082679749},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C33332235","wikidata":"https://www.wikidata.org/wiki/Q18362","display_name":"Theoretical physics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1467-646x.1989.tb00007.x","doi":"https://doi.org/10.1111/j.1467-646x.1989.tb00007.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-646x.1989.tb00007.x","pdf_url":null,"source":{"id":"https://openalex.org/S83262020","display_name":"Journal of International Financial Management and Accounting","issn_l":"0954-1314","issn":["0954-1314","1467-646X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Financial Management & Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":32,"referenced_works":["https://openalex.org/W565880832","https://openalex.org/W588551137","https://openalex.org/W628824614","https://openalex.org/W1488599363","https://openalex.org/W1491705747","https://openalex.org/W1524638419","https://openalex.org/W1964288397","https://openalex.org/W1968208875","https://openalex.org/W1978432220","https://openalex.org/W2017722791","https://openalex.org/W2024812570","https://openalex.org/W2028500418","https://openalex.org/W2034303595","https://openalex.org/W2042074295","https://openalex.org/W2043626282","https://openalex.org/W2065232409","https://openalex.org/W2066608306","https://openalex.org/W2073740083","https://openalex.org/W2081284239","https://openalex.org/W2140199732","https://openalex.org/W2313710902","https://openalex.org/W2316209936","https://openalex.org/W2320993747","https://openalex.org/W2321128578","https://openalex.org/W2324679714","https://openalex.org/W2327231078","https://openalex.org/W2328849879","https://openalex.org/W2331055621","https://openalex.org/W2333667264","https://openalex.org/W2334459672","https://openalex.org/W2335249394","https://openalex.org/W4249977138"],"related_works":["https://openalex.org/W1966989293","https://openalex.org/W3009458794","https://openalex.org/W2088230028","https://openalex.org/W2131254880","https://openalex.org/W1998936788","https://openalex.org/W2035082387","https://openalex.org/W7137295788","https://openalex.org/W2111393315","https://openalex.org/W12545913","https://openalex.org/W2801783742"],"abstract_inverted_index":{"Abstract":[0],"This":[1],"study":[2],"examines":[3],"the":[4,10,76,85,106,117,125,128,132,138,146,152],"question":[5],"of":[6,24,38,73,78,87,127,148,166],"whether":[7],"or":[8,41],"not":[9],"geographical":[11,51,99],"segment":[12,100,103,133,171,176],"data":[13,53,134,140,173],"disclosed":[14],"by":[15,131],"UK":[16],"companies":[17],"can":[18],"be":[19],"used":[20],"to":[21,60,120],"generate":[22],"forecasts":[23,28,37,68,72],"earnings":[25,40,59,65,104,172],"that":[26,94],"outperform":[27,105],"based":[29,70,96,135,141],"upon":[30,71,97],"past":[31],"consolidated":[32,57,114,139],"data.":[33,66,178],"One":[34],"year":[35],"ahead":[36],"attributable":[39,58],"net":[42],"income":[43],"before":[44],"extraordinary":[45],"items":[46],"are":[47,69,143,154],"generated":[48,130],"for":[49,116],"both":[50,81,98],"sales":[52,61,101,177],"combined":[54],"with":[55,82],"a":[56],"margin":[62],"and":[63,83,102,109,137],"segmental":[64],"The":[67,122],"changes":[74],"in":[75,124,145,164,169],"GNP":[77],"individual":[79],"countries,":[80],"without":[84],"addition":[86],"forecasted":[88],"inflation":[89],"rates.":[90],"It":[91],"is":[92,160],"found":[93],"models":[95,115,136,142],"random":[107,110],"walk":[108,111],"plus":[112],"drift":[113],"years":[118],"1981":[119],"1983.":[121],"difference":[123],"sizes":[126],"errors":[129,153],"significant":[144],"majority":[147],"cases":[149],"especially":[150],"when":[151],"truncated":[155],"at":[156],"100%.":[157],"However,":[158],"there":[159],"no":[161],"additional":[162],"advantage":[163],"terms":[165],"forecast":[167],"accuracy":[168],"using":[170],"rather":[174],"than":[175]},"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}