The Potential for Gains in Predictive Ability Through Disaggregation: Segmented Annual Earnings
William S. Hopwood, Paul Newbold, Peter A. Silhan, The Potential for Gains in Predictive Ability Through Disaggregation: Segmented Annual Earnings, Journal of Accounting Research, Vol. 20, No. 2, Part II (Autumn, 1982), pp. 724-732