forecast errors. My sample consists of firms listed on the Toronto Stock Exchange. I find that aggregate OCI and two of its … HEDGE are negatively significantly associated with analysts' forecast errors. I interpret these results as suggesting that …

analysts’ earnings forecast bias in Chinese multinational corporations. We find that analysts’ earnings forecast bias is … analysts’ competence are critical factors that moderate the relationship between international diversification and forecast …

positively associated with analyst coverage, the size of forecast errors, as well as the extent of forecast dispersion … and both forecast accuracy and dispersion is stronger for firms in the resources and mining industries, and for longer … forecast horizons. Our results are consistent with heightened EPU being associated with a decline in firms’ information …

in the US. We provide a novel explanation for this finding and exclude the view that forecast accuracy improvement comes … forecast accuracy. As to why Chinese analysts do not work harder but issue more accurate forecasts, we suggest that it is …