The effect of analyst conservatism on meeting the consensus via earnings management
Matt Bjornsen, Bryan G. Brockbank, Jaclyn D. Prentice
| Year of publication: |
2023
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| Authors: | Bjornsen, Matt ; Brockbank, Bryan G. ; Prentice, Jaclyn D. |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 37.2023, 2, p. 1-17
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| Subject: | analyst conservatism | earnings management | analyst forecasts | Bilanzpolitik | Accounting policy | Finanzanalyse | Financial analysis | Prognose | Forecast | Anlageberatung | Financial advisors | Gewinnermittlung | Profit determination | Konservatismus | Conservatism | Gewinnprognose | Earnings announcement | Gewinn | Profit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/HORIZONS-2020-107 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014314807