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Do analysts mislead investors? : A comparison of analysts' and investors' weightings of cash components in forecasting annual earnings

Lo, May H.; Xu, Le (Emily) - In: Accounting Research Journal 21 (2008) 1, pp. 33-54

differential persistence of the three cash flow components of earnings, defined by Dechow et al. , in forecasting annual earnings … components of earnings is at best a partial explanation for investors' bias. Practical implications – This study is important to …/value – The study is the first to document the weightings of the cash components of earnings by financial analysts. In addition …

Persistent link: https://www.econbiz.de/10014676557

Australian evidence on the accuracy of analysts' expectations : The value of consensus and timeliness prior to the earnings announcement

Chen, Xiaomeng - In: Accounting Research Journal 23 (2010) 1, pp. 94-116

the most recent forecast in the month before the earnings announcement. Design/methodology/approach – Cross … of analysts' forecasts as proxies for expected earnings in Australian research, this paper provides insights to what … measure of the market's earnings expectations. Originality/value – This paper provides direct evidence of the accuracy of …

Persistent link: https://www.econbiz.de/10014676586

2011 Awards for Excellence

In: Accounting Research Journal 25 (2012) 1

Persistent link: https://www.econbiz.de/10014676635

Do analysts mislead investors?: A comparison of analysts' and investors' weightings of cash components in forecasting annual earnings

Lo, May H.; Le (Emily) Xu - In: Accounting Research Journal 21 (2008) July, pp. 33-54

differential persistence of the three cash flow components of earnings, defined by Dechow et al., in forecasting annual earnings … components of earnings is at best a partial explanation for investors' bias. Practical implications – This study is important to …/value – The study is the first to document the weightings of the cash components of earnings by financial analysts. In addition …

Persistent link: https://www.econbiz.de/10005047612

Australian evidence on the accuracy of analysts' expectations: The value of consensus and timeliness prior to the earnings announcement

Chen, Xiaomeng - In: Accounting Research Journal 23 (2010) July, pp. 94-116

Persistent link: https://www.econbiz.de/10008671875

Do regulations matter? The effects of cross-listing on analysts' coverage and forecast errors: A comparative analysis

Abdallah, Abed AL-Nasser - In: Review of Accounting and Finance 7 (2008) August, pp. 285-307

). Findings – After controlling for the firm's size, risk, earnings surprise, and industry, the results show that analysts become …

Persistent link: https://www.econbiz.de/10004987692

Does corporate disclosure policy change financial analysts' behaviour? Evidence from France

Lakhal, Faten - In: Journal of Accounting & Organizational Change 5 (2009) 3, pp. 344-361

Purpose – The purpose of this paper is to examine whether financial analysts are sensitive to voluntary earning disclosures. Design/methodology/approach – The paper is based on a literature review of the relationship between analysts' behaviour and corporate disclosures. It is assumed first...

Persistent link: https://www.econbiz.de/10014840321

Pitfalls in choosing non‐financial measures

Kippenberger, T - In: The Antidote 1 (1996) 1, pp. 28-29

Investigates how organizations pick which non‐financial measures to use to enable managers to know what requires attention, and what can be ignored for now. Lists out in a table format these essential differences between financial and non‐financial measures. Stresses there are two potential...

Persistent link: https://www.econbiz.de/10015017990

Estimating analyst's forecast accuracy using behavioural measures (Herding) in the United Kingdom

Salamouris, Ioannis S.; Gulnur Muradoglu, Yaz - In: Managerial Finance 36 (2010) 3, pp. 234-256

behaviour impact on the accuracy of analysts' earnings forecasts. Design/methodology/approach – Two alternative measures of … herding behaviour, on analysts' earnings forecasts are proposed. The first measure identifies herding as the tendency of …. Findings – In both measures employed, a positive and significant relation is found between the accuracy of analysts' earnings …

Persistent link: https://www.econbiz.de/10014940098

The impact of IFRS on financial analysts' forecast accuracy in the Asia‐Pacific region : The case of Australia, Hong Kong and New Zealand

Seng Cheong, Chee; Kim, Sujin; Zurbruegg, Ralf - In: Pacific Accounting Review 22 (2010) 2, pp. 124-146

treatment of intangibles capitalized in the post‐IFRS period have positively aided analysts in forecasting future earnings of a … analysts' earnings forecast errors. The results are robust to several model specifications across each of the countries … of earnings forecasts. The results will be of help to analysts' earnings forecast activity and those with interest in the …

Persistent link: https://www.econbiz.de/10014968700