Annual earnings guidance and the smoothing of analysts' multi-period forecasts
Year of publication: |
2022
|
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Authors: | Luo, Jianchuan ; Ronen, Joshua ; Shalev, Ron ; Tang, Michael |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 37.2022, 4, p. 874-901
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Subject: | analyst forecasts | annual earnings guidance | earnings smoothing | expectation smoothing | Finanzanalyse | Financial analysis | Prognose | Forecast | Gewinn | Profit | Prognoseverfahren | Forecasting model | Gewinnprognose | Earnings announcement | Bilanzpolitik | Accounting policy | Gewinnermittlung | Profit determination | Kapitaleinkommen | Capital income |
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