Search Results - subject:"ANALYST FORECASTS"

The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts

Campbell, John L.; Cao, Sean Shun; Chang, Hye Sun; … - In: Contemporary accounting research : the journal of the … 40 (2023) 4, pp. 2409-2445

Persistent link: https://www.econbiz.de/10014442841

Why do analysts use a zero forecast for other comprehensive income?

Wallis, Mark - In: Abacus : a journal of accounting, finance and business … 59 (2023) 4, pp. 1074-1115

Persistent link: https://www.econbiz.de/10014443594

Analyst forecasts worldwide : the impact of ESG information from diverse sources and regulatory mandates

Yu, Miao; San, Ziyao; Shi, Dan; Tsang, Albert - In: International review of finance : the official journal … 25 (2025) 2, pp. 1-39

Persistent link: https://www.econbiz.de/10015374830

Complexity is never simple: Intangible intensity and analyst accuracy

Ferrer, Elena; Santamaría Aquilué, Rafael; Suárez, Nuria - In: BRQ Business Research Quarterly 25 (2022) 2, pp. 143-172

We examine the relationship between intangible intensity and the accuracy of analyst forecasts. Using an international …

Persistent link: https://www.econbiz.de/10013327738

Labor protection, information disclosure and analyst forecasts : evidence from China's Labor Contract Law

Zheng, Xiaojia; Yang, Yunfei; Shen, Yanyan - In: China journal of accounting research : CJAR 15 (2022) 3, pp. 1-23

-natural experiment, we find that labor protection significantly improves analyst forecasts. This positive impact is stronger when agency …

Persistent link: https://www.econbiz.de/10013355248

Stock index adjustments and analysts' forecast optimism : a quasi-natural experiment on the CSI 300 Index

Liang, Shangkun; Cui, Huaigu; Yuan, Chun - In: China journal of accounting research : CJAR 15 (2022) 3, pp. 1-29

As stock index adjustments comprise a basic system of capital market, their potential influence on analysts' earnings forecasts is worthy of research. Based on a research sample of 23 adjustments to the CSI 300 Index from June 2007 to June 2018 and the backup stocks announced during the same...

Persistent link: https://www.econbiz.de/10013355256

Complexity is never simple : intangible intensity and analyst accuracy

Ferrer, Elena; Santamaría Aquilué, Rafael; Suárez, Nuria - In: Business research quarterly : BRQ 25 (2022) 2, pp. 143-172

We examine the relationship between intangible intensity and the accuracy of analyst forecasts. Using an international …

Persistent link: https://www.econbiz.de/10013270591

Rationalizing forecast inefficiency

Ham, Charles G.; Kaplan, Zachary R.; Lemayian, Zawadi R. - In: Review of accounting studies 27 (2022) 1, pp. 313-343

Persistent link: https://www.econbiz.de/10013172532

How well do analysts really understand asymmetric cost behaviour?

Wu, Minzhi; Wilson, Mark - In: Accounting and finance 62 (2022) 3, pp. 3951-3985

Persistent link: https://www.econbiz.de/10013468237

Current account uncertainty and currency premia

Della Corte, Pasquale; Krecetovs, Aleksejs - In: Management science : journal of the Institute for … 70 (2024) 9, pp. 5795-5815

Persistent link: https://www.econbiz.de/10015137935