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Abzocke! : Hintermänner und Hintergründe des Crashs

Cramer, Jim - 2003

Persistent link: https://www.econbiz.de/10001790280

An analysis of accounting frauds and the timing of analyst coverage decisions and recommendation revisions : evidence from the US

Young, Susan M.; Peng, Emma Y. - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 399-437

Persistent link: https://www.econbiz.de/10009761762

Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach

Bao, Yang - 2020

We develop a state‐of‐the‐art fraud prediction model using a machine learning approach. We demonstrate the value of … logistic regression. To assess the performance of fraud prediction models, we introduce a new performance evaluation metric … commonly used in ranking problems that is more appropriate for the fraud prediction task. Starting with an identical set of …

Persistent link: https://www.econbiz.de/10012841556

Eternal Sunshine : Are U.S. Analysts More Optimistic than Foreign Analysts?

Livnat, Joshua - 2014

A vast literature has documented an optimistic bias of U.S. analysts. This study compares the optimistic bias of U.S. analysts to that of foreign analysts. Using the implied rate of return in target prices, i.e., the ratio of the target price to the stock price one day before the target price...

Persistent link: https://www.econbiz.de/10013047669

The Valuation Accuracy of Equity Value Estimates Inferred from Conventional Empirical Implementations of the Abnormal Earnings Growth Model : U.S. Evidence

Jorgensen, Bjorn N. - 2011

We compare the valuation accuracy of the equity value estimates inferred from empirical implementations of the abnormal earnings growth model (Ohlson and Juettner-Nauroth 2005; the OJ estimates) with the residual income model (Ohlson 1995; the RIV estimates). We find that the OJ estimates generally...

Persistent link: https://www.econbiz.de/10013131358

Gender and beauty in the financial analyst profession : evidence from the United States and China

Li, Congcong - 2020

We examine how gender and beauty affect the likelihood of being voted as an All-Star in the financial analyst profession in both the United States and China. We find that female analysts are more likely to be voted as All-Star analysts in the United States, but good-looking female U.S. analysts...

Persistent link: https://www.econbiz.de/10012849939

How Would the Differences between IFRS and U.S. GAAP Affect U.S. Analyst Performance?

Barniv, Ran Ron - 2016

We examine whether differences between IFRS and U.S. GAAP affect forecast accuracy and other measures of analysts' performance and if analysts with superior forecasting ability are less affected by these differences. Our unique sample consists of resided U.S. analysts who followed cross-listed...

Persistent link: https://www.econbiz.de/10012999540

Can analyst coverage reduce the incidence of fraud? : evidence from China

Hu, May; Yang, Jingjing - In: Applied economics letters 21 (2014) 7/9, pp. 605-608

Persistent link: https://www.econbiz.de/10010414782

What every investor needs to know about accounting fraud

Madura, Jeff - 2004

Persistent link: https://www.econbiz.de/10001788194

Who Feel Cheated? Analyst Graphic Distortion and Punishment by Investors

Machado, Andre - 2017

The literature about sell-side analysts (analysts) is broad. Nonetheless, little research has been done regarding how these sophisticate users of financial information disclosed current and target price in form of graph. More precisely, we try to investigate if analysts are prone to distort the...

Persistent link: https://www.econbiz.de/10012947572