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Financial analysts as users of accounting information : Evidence about forecast revision activity after earnings announcements
Stuerke, Pamela S. - In: International Journal of Managerial Finance 1 (2005) 1, pp. 8-24
Purpose – To examine whether both the value relevance of accounting information, and the quality of earnings affect financial analysts' revisions of forecast annual earnings per share soon after an earnings release. Design/methodology/approach – For firms whose accounting earnings provide...
Persistent link: https://www.econbiz.de/10014785223
Cover Image
Financial analysts as users of accounting information: Evidence about forecast revision activity after earnings announcements
Stuerke, Pamela S. - In: International Journal of Managerial Finance 1 (2005) January, pp. 8-24
Purpose – To examine whether both the value relevance of accounting information, and the quality of earnings affect financial analysts' revisions of forecast annual earnings per share soon after an earnings release. Design/methodology/approach – For firms whose accounting earnings provide...
Persistent link: https://www.econbiz.de/10004966333