Elkemali, Taoufik - In: Risks : open access journal 13 (2025) 8, pp. 1-19
This study explores how IFRS adoption is associated with analysts' forecast accuracy, optimism, and dispersion in Saudi … framework that influences analysts' predictive performance. The findings reveal more accurate forecasts and a decline in both … associations underscore IFRS's potential role in refining analysts' earnings predictions and promoting stock market transparency. …