Archive | February, 1996

Volume 5, No. 3


A New Way To Peel The Orange: Changes In Segment Reporting:  Analysts have long been confounded by the profusion of business segments within multi-industry firms. Just as the segments of an orange combine to form a whole fruit, so …

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Volume 5, No. 2


Seeing The Whole Elephant: Changing Consolidation Practices:  Three blind men once touched an elephant: each one thought the elephant was a different animal depending on the part he touched. Their impressions, of course, were utterly wrong: the elephant was …

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