the level of annual report disclosure; and between forecast accuracy and the degree of enforcement of accounting standards …. I document that firm-level disclosures are positively related to forecast accuracy, suggesting that such disclosures … associated with higher forecast accuracy. This finding is consistent with the hypothesis that enforcement encourages managers to …

implemented during 2007. The empirical results show that after the new accounting standards were implemented, forecast error among … forecast earnings more frequently than they did before the new accounting standards. These results imply that the …

with both higher individual analysts' forecast errors and forecast dispersion. This suggests that the increasing complexity … surrounding the capitalization of development costs negatively impacts forecast accuracy. However, for firms with high underlying … environmental uncertainty, forecast errors are negatively associated with capitalized development expenditures. This indicates that …

This study examines whether the improvement in analyst forecast accuracy around mandatory IFRS adoption is associated … in financial statement-based forecast accuracy around mandatory IFRS adoption and significant improvement in analyst … forecast accuracy only in countries that made concurrent improvements to financial reporting enforcement. We show that the …

We examine the association between goodwill impairment charges and analysts' forecast accuracy and dispersion. We … charges is also negatively associated with forecast accuracy and positively associated with forecast dispersion. However, two … impairments on analyst forecast dispersion …