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Has the IASB been successful in making accounting earnings more useful for prediction and valuation? : UK evidence

Choi, Young-soo; Peasnell, Ken V.; Toniato, Joao - In: Journal of business finance & accounting : JBFA 40 (2013) 7/8, pp. 741-768

Persistent link: https://www.econbiz.de/10010206071

An international comparison of the accuracy of analysts' forecasts of earnings

Cho, Jang Youn - In: Advances in Pacific Basin business, economics, and finance 1 (1995), pp. 229-246

Persistent link: https://www.econbiz.de/10001195926

The Impact of SFAS No. 141 on Earnings Predictability of Merging Firms : Evidence from the Initial Year of Implementation

Mintchik, Natalia M. - 2010

in analysts' earnings forecast accuracy for merging firms versus non-merging peers after SFAS 141 adoption. I restrict …

Persistent link: https://www.econbiz.de/10013147353

Do managers define non-GAAP earnings to meet or beat analyst forecasts?

Doyle, Jeffrey T.; Jennings, Jared N.; Soliman, Mark T. - In: Journal of accounting & economics 56 (2013) 1, pp. 40-56

Persistent link: https://www.econbiz.de/10009774196

Intangible assets, IFRS and analysts' earnings forecasts

Chalmers, Keryn; Clinch, Greg; Godfrey, Jayne M.; Wei, Zi - In: Accounting and finance : journal of the Accounting … 52 (2012) 3, pp. 691-721

Persistent link: https://www.econbiz.de/10009657979

The impact of mandatory IFRS adoption on financial analysts' earning forecasts in Spain

Garrido-Miralles, Pascual; Sanabria-García, Sonia - In: Spanish journal of finance and accounting 43 (2014) 162, pp. 111-131

Persistent link: https://www.econbiz.de/10011482712

Analysts' GAAP earnings forecasts and their implications for accounting research

Bradshaw, Mark; Christensen, Theodore E.; Gee, Kurt H.; … - In: Journal of accounting & economics 66 (2018) 1, pp. 46-66

Persistent link: https://www.econbiz.de/10011904756

Market reaction to non-GAAP earnings around SEC regulation

Bond, David; Czernkowski, Robert; Lee, Yong-Suk; … - In: Journal of contemporary accounting & economics 13 (2017) 3, pp. 193-208

Persistent link: https://www.econbiz.de/10011791446

Do Managers Define Non-GAAP Earnings to Meet or Beat Analyst Forecasts?

Doyle, Jeffrey T. - 2020

We provide evidence consistent with firm managers opportunistically defining non-GAAP earnings in order to meet or beat analyst expectations. This result is robust to controlling for other tools of benchmark beating (e.g., discretionary accruals, real earnings management, and expectation...

Persistent link: https://www.econbiz.de/10012857384

The effect of analysts' GAAP earnings forecasts on managers’ classification shifting

Lin, Shu; Xia, Hui Harry; Ryabova, Tatyana - In: Journal of contemporary accounting & economics 16 (2020) 3, pp. 1-17

Persistent link: https://www.econbiz.de/10012421448