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JOURNAL OF ACCOUNTING AND FINANCE
Segment Data Decision-Usefulness Model: An Exploration
Author(s): Cynthia D. Tollerson, Wynne W. Chin, George O. Gamble, Michael J. Murray, Chun-Chia Chang
Citation: Cynthia D. Tollerson, Wynne W. Chin, George O. Gamble, Michael J. Murray, Chun-Chia Chang, (2017) "Segment Data Decision-Usefulness Model: An Exploration", Journal of Accounting and Finance, Vol. 17, ss. 8, pp.71-96
Article Type: Research paper
Publisher: North American Business Press
Abstract:
What are the attributes of decision-useful data? Answering that question with a workable model could facilitate developing more decision-useful accounting standards, disclosing more decision-useful data, and verifying the data’s decision-usefulness. Relative to segment data, this two-phased mixed methods study explores such a model. Phase one is qualitative; construct measures and a questionnaire were developed. Phase two is quantitative; 1,600 investors were surveyed and the measures assayed. Fifty-five (3.4%) usable responses were obtained and analyzed using partial least squares. Our measures, are reliable and display convergent and discriminant validities. Moreover, our model has predictive ability and thus utility.
