and 2016, we investigated the relationship between the accuracy and bias of the earnings forecast disclosed in the IPO …

find that their legal expertise, accounting expertise and foreign experience helps improve management earnings forecast …

end of the term and when the analyst forecast date is closer to the earnings announcement, and becomes more pronounced …

also find that effective audit committees strengthen the association between management and analyst forecast accuracy. Our …

forecast disclosure only accrue to bidders with a strong forecasting reputation prior to the acquisition. Explaining why not … all bidders forecast, we document a higher likelihood of post-merger litigation and CEO turnover for bidders with a weak …

paper is to investigate whether following the Tunisian stock market opening, both the analyst forecast accuracy and the … increasing with time. Second, we find evidence that earnings expectations are not mainly based on analyst forecast in the first … (2010–2015) as analyst forecast better explain returns and exhibit greater relative information content. …