Changes in analysts' accrual-related forecast optimism after the disappearance of the accrual anomaly
Sami Keskek, Senyo Tse
| Year of publication: |
2024
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| Authors: | Keskek, Sami ; Tse, Senyo |
| Published in: |
Journal of financial reporting : a publication of the Financial Accounting and Reporting Section of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 2380-2154, ZDB-ID 3063413-1. - Vol. 9.2024, 1, p. 95-111
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| Subject: | financial analysts | earnings forecasts | accrual anomaly | external financing | Finanzanalyse | Financial analysis | Rückstellung | Accrual | Prognose | Forecast | Gewinnprognose | Earnings announcement | Rechnungsabgrenzung | Accruals and deferrals | Prognoseverfahren | Forecasting model | Anlageberatung | Financial advisors | Gewinn | Profit | Kapitaleinkommen | Capital income |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JFR-2022-005 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014546522