Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53
This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in … a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on … US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence …