Search Results - subject:"analysts' forecasts"

Is there a relation between residual audit fees and analysts' forecasts?

Abernathy, John L.; Kang, Tony; Krishnan, Gopal; Wang, … - In: Journal of accounting, auditing & finance 33 (2018) 3, pp. 299-323

Persistent link: https://www.econbiz.de/10011887359

Does IFRS make analysts more efficient in using fundamental information included in financial statements?

Pathiranage, Nandana P. W.; Jubb, Christine A. - In: Journal of contemporary accounting & economics 14 (2018) 3, pp. 373-385

Persistent link: https://www.econbiz.de/10011957350

Analysts' GAAP earnings forecasts and their implications for accounting research

Bradshaw, Mark; Christensen, Theodore E.; Gee, Kurt H.; … - In: Journal of accounting & economics 66 (2018) 1, pp. 46-66

Persistent link: https://www.econbiz.de/10011904756

Evaluating the information content of earnings forecasts

Ashton, David; Trinh, Chau Ruby - In: Accounting and business research : a research quarterly … 48 (2018) 6, pp. 674-699

Persistent link: https://www.econbiz.de/10011892238

Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts

André, Paul; Dionysiou, Dionysia; Tsalavoutas, Ioannis - In: Applied economics 50 (2018) 7, pp. 707-725

Persistent link: https://www.econbiz.de/10011847155

Beating market expectations and the pricing of firms' probability of default

Melgarejo, Mauricio - In: Journal of contemporary accounting & economics 14 (2018) 1, pp. 41-51

Persistent link: https://www.econbiz.de/10011855135

When do sell-side analysts switch industries they follow?

Balashov, Vadim S. - In: Applied economics letters 25 (2018) 12, pp. 811-815

Persistent link: https://www.econbiz.de/10012129868

Analysts' forecasts as an incentive for earnings management

Callao, Susana; Jarne, José Ignacio - In: Spanish journal of finance and accounting 47 (2018) 177, pp. 124-155

Persistent link: https://www.econbiz.de/10011979846

Mandatory adoption of IFRS by EU listed firms and Comparability: Determinants and Analysts' Forecasts

Andre, Paul; Dionysiou, D.D.; Tsalavoutas, Ioannis - HAL - 2012

comparable accruals facilitate lower analysts' forecast dispersion. Finally, we find that analysts' forecasts errors declining as …

Persistent link: https://www.econbiz.de/10010736424

IFRS, Information Asymmetry and Growth Opportunities

Turki, Hela; Wali, Sonda; Boujelbene, Younes - In: International Journal of Service Science, Management, … 8 (2017) 2, pp. 43-60

properties of financial analysts' forecasts (error and dispersion). It examines also, whether this impact differs from one … international's standards on financial analysts' forecasts, which stress the improvement of earnings' informational content. By … between IFRS and qualities of financial analysts' forecasts. This allows to conclude that IFRS are able to reflect the true …

Persistent link: https://www.econbiz.de/10012048117