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Search: subject:"adoption effect"
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adoption effect
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Ernstberger, Jürgen
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Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles
Ernstberger, Jürgen
;
Krotter, Simon
;
Stadler, Christian
- In:
BuR - Business Research
1
(
2008
)
1
,
pp. 26-53
,
adoption
effect
, analysts, analysts’ forecast accuracy, financial analysts, German GAAP, Germany, HGB, IAS, IFRS, IFRS …
Persistent link: https://www.econbiz.de/10010615527
Saved in:
2
Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles
Ernstberger, Jürgen
;
Krotter, Simon
;
Stadler, Christian
-
2008
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 IFRS or US GAAP data than for forecasts based on German...
Persistent link: https://www.econbiz.de/10009447490
Saved in:
3
Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles
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 IFRS or US GAAP data than for forecasts based on German...
Persistent link: https://www.econbiz.de/10010421323
Saved in:
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