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Analysts' Forecast Accuracy in Germany : The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - Verband der Hochschullehrer für Betriebswirtschaft

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts forecastaccuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy ishigher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP...

Persistent link: https://www.econbiz.de/10005858575

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German...

Persistent link: https://www.econbiz.de/10010421323

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - 2008

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German...

Persistent link: https://www.econbiz.de/10009447490