This research is aimed at evaluating whether geographically segmented (GEOG) data provide incremental information about the earnings process. Previous research on segment data has focused on the relevance of line-of-business (LOB) segment reports.1 But, to our knowledge, no similar research has been done on the GEOG disclosures which have been required since the introduction of Statement of Financial Accounting Standard (SFAS) No. 14. The issue of providing segment disclosures has renewed significance because the SEC has been considering the extension of segment disclosures (both LOB and GEOG) to all interim financial statements (Ernst and Whinney [1985] and Craven and Feller [1984]).2 In addition, segment