Search Results - subject:"ANALYST FORECASTS"

Did the Sarbanes-Oxley Act of 2002 make firms less opaque? : evidence from analyst earnings forecasts

Arping, Stefan; Sautner, Zacharias - 2010 - This version: November 2010

We study whether the Sarbanes-Oxley Act (SOX) of 2002 made firms less opaque. For identification, we use a difference-in-differences estimation approach and compare EU firms that are cross-listed in the US-and therefore subject to SOX-with comparable EU firms that are not cross-listed. We derive...

Persistent link: https://www.econbiz.de/10011382666

Disclosure, Analyst Forecast Bias, and the Cost of Equity Capital

Larocque, Stephannie - 2009

begin my analysis by predicting and removing systematic ex ante bias from analyst forecasts to produce de-biased analyst … forecasts that better proxy for the market’s ex ante earnings expectations. I use these de-biased analyst forecasts to produce …

Persistent link: https://www.econbiz.de/10009455282

The predictive qualities of earnings volatility and earnings uncertainty

Donelson, Dain C.; Resutek, Robert J. - In: Review of accounting studies 20 (2015) 1, pp. 470-500

Persistent link: https://www.econbiz.de/10010503364

Do sophisticated investors use the information provided by the fair value of cash flow hedges?

Campbell, John L.; Downes, Jimmy F.; Schwartz, William … - In: Review of accounting studies 20 (2015) 2, pp. 934-975

Persistent link: https://www.econbiz.de/10011283630

Anticipation of management forecasts and analysts' private information search

Altschuler, Dora; Chen, Gary; Zhou, Jie - In: Review of accounting studies 20 (2015) 2, pp. 803-838

Persistent link: https://www.econbiz.de/10011283637

Accounting conservatism and Street earnings

Heflin, Frank; Hsu, Charles; Jin, Qinglu - In: Review of accounting studies 20 (2015) 2, pp. 674-709

Persistent link: https://www.econbiz.de/10011283643

Asymmetric effects of sell-side analyst optimism and broker market share by clientele

Grant, Andrew; Jarnecic, Elvis; Su, Mark - In: Journal of financial markets 24 (2015), pp. 49-65

Persistent link: https://www.econbiz.de/10011477243

The economic relevance of environmental disclosure and its impact on corporate legitimacy : an empirical investigation

Cormier, Denis; Magnan, Michel - In: Business strategy and the environment 24 (2015) 6, pp. 431-450

Persistent link: https://www.econbiz.de/10011439051

The earnings quality and information processing effects of accounting consistency

Peterson, Kyle; Schmardebeck, Roy; Wilks, T. Jeffrey - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2483-2514

Persistent link: https://www.econbiz.de/10011414467

Do financial expert directors affect the incidence of accruals management to meet or beat analyst forecasts?

Hsu, Pei Hui - In: Asia-Pacific journal of accounting & economics : APJAE 22 (2015) 4, pp. 406-427

Persistent link: https://www.econbiz.de/10011415618