Zhang, Weiqi; Ha, Huong; Gay, Hui Ting Evelyn - In: Journal of Financial Reporting and Accounting 18 (2020) 4, pp. 779-793
Purpose: Thomson financial database reports a monthly consensus measure of analysts’ forecasts in the third week of every month, and firms’ earnings announcement dates are usually different from the last consensus calculation date. Thus, there is a gap between the last consensus calculation...
