analysts' forecasts. We focus primarily on two groups of firms: those that miss their forecast but appear not to have attempted … to exceed it by managing earnings, and those that exceed their forecast but appear to have done so through accruals or …

' forecasts and the role of firm disclosure about IFRS impact. We find that analyst forecast accuracy improves and there is no … at the end of the transition year with forecast error and dispersion in the adoption year. The results question the …

show that analysts' mean forecast errors and absolute forecast errors for loss firms are substantially greater than those … for profit firms in every single quarter, regardless of the forecast horizon. We argue that auditors' legal liability … incentives make it likely that fourth quarter earnings are more conservative than interim quarter earnings. Forecast errors are …

The aim of this study is to analyze the relationship between earnings management and model-based earnings forecast … accuracy. We provide evidence that firms with higher level of earnings management tend to exhibit larger forecast errors, i ….e., earnings forecast accuracy for these firms is lower. Further, we show that accounting for the level of earnings management in …