We examine the relationship between intangible intensity and the accuracy of analyst forecasts. Using an international … sample of 2,200 firms during 2000-2016, we show that analyst accuracy decreases significantly when intangible intensity grows … the relationship between intangible intensity and analyst accuracy. Analyst forecast accuracy acts as a channel through …

We examine the relationship between intangible intensity and the accuracy of analyst forecasts. Using an international … sample of 2,200 firms during 2000-2016, we show that analyst accuracy decreases significantly when intangible intensity grows … the relationship between intangible intensity and analyst accuracy. Analyst forecast accuracy acts as a channel through …

"capitalized goodwill" and the market-to-book ratio, but do not indicate any statistical link with the "expensed intangible-intensity …" nor the "capitalized intangible-intensity". These results support and contradict, for a part, the explanation on the loss …