Analysts' experience and interpretation of discretionary accruals in predicting future earnings
Alfred Zhu Liu, Richard Schneible
| Year of publication: |
September 2017
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|---|---|
| Authors: | Liu, Alfred Zhu ; Schneible, Richard Arthur <Jr.> |
| Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 38.2017, p. 88-98
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| Subject: | Analysts' forecasts | Analysts' experience | Discretionary accruals | Analysts' optimism | Finanzanalyse | Financial analysis | Prognose | Forecast | Rückstellung | Accrual | Gewinnprognose | Earnings announcement | Prognoseverfahren | Forecasting model | Anlageberatung | Financial advisors | Gewinn | Profit | Bilanzpolitik | Accounting policy | Rechnungsabgrenzung | Accruals and deferrals | Informationswert | Information value |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.adiac.2017.07.005 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011811270