The Informativeness of Balance Sheet Disaggregations: Evidence from Forecasting Operating Assets

The authors thank Eric So (department editor), an anonymous associate editor, two anonymous reviewers, Jere Francis, Frank Moers, Oscar Timmermans, Ann Vanstraelen, Teri Yohn, and (workshop) participants at Bayes Business School, CUNEF Universidad, Maastricht University, the EAA Annual Congress in Helsinki, and the Accounting Design Project for their helpful comments and suggestions. Any remaining errors are our own.