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Analyst forecasts during the COVID-19 pandemic : evidence from REITs

Anglin, Paul M.; Cui, Jianxin; Gao, Yanmin; Zhang, Li - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-23

better understand how financial analysts forecast earnings. We focus on forecasts for Real Estate Investment Trusts (REITs … regression analysis finds that the severity of the pandemic increases analysts' forecast error and dispersion. Government … forecast error rises by more, for REITs, when focusing on Hospitality and Industrial properties, and dispersion rises by more …

Persistent link: https://www.econbiz.de/10012628786

Impact of IFRS on non-cross-listed Spanish companies : financial analysts and volume of trade

Sanabria-García, Sonia; Garrido-Miralles, Pascual - In: European research on management and business economics 26 (2020) 2, pp. 78-86

This study aims to analyse, within the scope of publicly listed Spanish companies, whether the mandatory implementation of International Financial Reporting Standards (IFRS) has had an effect on financial analysts' earnings forecasts and investments in non-cross-listed Spanish companies (those...

Persistent link: https://www.econbiz.de/10012307900

What information in financial statements could be used to predict the risk of equity investment?

Liu, Min - In: Journal of risk and financial management : JRFM 14 (2021) 8, pp. 1-24

Theoretically, accounting earnings could be used to estimate the intrinsic value of equity. If accounting earnings could be predicted accurately, then, so could be the value of equity, thereby, creating much less risk in equity investment. However, earnings surprises are common, and therefore so...

Persistent link: https://www.econbiz.de/10012626688

Sticky stock market analysts

Filiz, Ibrahim; Judek, Jan René; Lorenz, Marco; … - In: Journal of risk and financial management : JRFM 14 (2021) 12, pp. 1-27

future. In addition, we draw on some contemporary measures of forecast quality (prediction-realization diagram, test of …

Persistent link: https://www.econbiz.de/10012799168

Discretionary stock halt and analyst forecast

Yu, Xuehang; Fang, Junxiong - In: China journal of accounting studies 9 (2020) 1, pp. 24-53

finds that discretionary halts lead to a decrease in the number of analysts following, a decline in analysts' forecast … accuracy, and an increase in analysts' forecast dispersion. Further research finds that reducing the amount and the decline of …

Persistent link: https://www.econbiz.de/10012799007

How to improve quality investing

Otero-González, Luis; Durán Santomil, Pablo; Vieito, … - In: Business research quarterly : BRQ 28 (2025) 2, pp. 453-473

In this article, we evaluate the relationship between quality investing combined with Economic Moat, ESG (Environmental, Social and Governance) and analyst opinions over the period 2014-2020 based on a data set comprising 803 US stocks. Performance is evaluated using several metrics (returns and...

Persistent link: https://www.econbiz.de/10015375408

How does ESG rating disagreement influence analyst forecast dispersion?

Spira, Robin - In: Junior management science 9 (2024) 3, pp. 1769-1804

investigate whether ESG rating agency disagreement increases analysts' forecast dispersion. It builds on previous research by … discrepancies and analyst forecast dispersion. This calls into question the importance of non-financial ESG information in analysts …

Persistent link: https://www.econbiz.de/10015064246

Can analysts see through goodwill bubbles? : the impact of goodwill on analysts' forecasts

Xue, Shuang; Xu, Peiji - In: China journal of accounting studies 9 (2021) 2, pp. 195-220

In recent years, the amount of goodwill has been increased dramatically and become one of the difficult problems in academic and accounting practice. This paper focuses on the impact of goodwill on analysts’ forecasts. It is found that goodwill can increase the optimism and decrease the...

Persistent link: https://www.econbiz.de/10013256391

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

the relationship between intangible intensity and analyst accuracy. Analyst forecast accuracy acts as a channel through …

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

The effects of CSR report mandatory policy on analyst forecasts : evidence from Taiwan

Tseng, Tzu-Yun; Shih, Niensu - In: Journal of risk and financial management : JRFM 15 (2022) 6, pp. 1-17

policy's effects on analyst forecast. The empirical results showed that the mandatory disclosure policy on CSR reports … significantly increased analyst forecast accuracy and reduced analyst forecast dispersion. Furthermore, the study found that analyst … forecast accuracy was further increased when CSR reports were forced to undergo accountant assurance than those without …

Persistent link: https://www.econbiz.de/10013273622