Nichols, D., L. Tunell, and B. Waldrup. “An Exploratory Study of the Effect on Forecast Ac-
curacy of Using Different Geographic Segment Data Sources.” Journal of International Fi-
nancial Management and Accounting, Vol. 7, 1996, pp. 125–136.
Radebaugh, Lee H., and Sidney J. Gray. “Multinational Corporations: Participants and Pres-
sures for International Harmonization.” International Accounting and Multinational Enter-
prises, 5th ed. New York: John Wiley & Sons, Inc., 2002, pp. 132.
Rappaport, Alfred, and Eugene M. Lerner. A Framework for Financial Reporting by Diversi-
fied Companies.New York: National Association of Accountants, 1969.
Street, Donna L., and Nancy B. Nichols. “LOB and Geographic Segment Disclosures: An
Analysis of the Impact of IAS 14 Revised.” Journal of International Accounting, Auditing,
and Taxation, Vol. 11, 2002, p. 2.
Street, Donna L., Nancy B. Nichols, and Sidney J. Gray. “Segment Disclosures under SFAS
131: Has Business Segment Reporting Improved?” Accounting Horizons, September 2000,
pp. 259–285.
SOURCES AND SUGGESTED REFERENCES 22 • 27