New Determinants of Analysts’ Earnings Forecast Accuracy

Online-Ressource (XXI, 101 p. 1 illus, online resource)

Description based upon print version of record

Geleitwort; Vorwort; Table of Content; List of Tables; List of Abbreviations; List of Symbols; Latin Symbols; Greek Symbols; Other Symbols; 1 Introduction; 2 Analysts' general forecast effort as determinant of earnings forecast accuracy; 2.1 Introduction; 2.2 Related studies and hypotheses development; 2.2.1 Analysts' forecast effort; 2.2.2 Analysts' earnings forecast accuracy; 2.2.3 Hypothesis development: Impact of forecast effort on accuracy; 2.2.4 Hypothesis development: Impact of forecast effort on career perspectives; 2.2.5 Hypotheses development: Factors that influence forecast effort

2.3 Research design and data sample2.3.1 Measurement of analysts' general forecast effort; 2.3.2 Examination of forecast accuracy; 2.3.3 Examination of the impact of forecast effort on analysts' career perspectives; 2.3.4 Examination of factors that influence analysts' forecast effort; 2.3.5 Data sample; 2.4 Results; 2.4.1 Descriptive results of the impact of forecast effort on accuracy; 2.4.2 Regression results of the impact of forecast effort on accuracy; 2.4.3 Results of the impact of forecast effort on career perspectives; 2.4.4 Results of factors that influence forecast effort

2.5 Further validation of the general forecast effort measure2.6 Conclusion; 3 Analysts' issuance of supplementary forecasts as determinant of earnings forecast accuracy; 3.1 Introduction; 3.2 Literature review and hypotheses development; 3.2.1 Accuracy of analysts' earnings forecasts; 3.2.2 Complexity of analysts' forecasting task; 3.2.3 Analysts' issuance of supplementary forecasts; 3.2.4 Hypotheses development: Impact of supplementary forecast issuance on accuracyof the respective earnings forecast

3.2.5 Hypothesis development: Impact of supplementary forecast issuance on accuracy of earnings forecasts for other firms3.2.6 Hypothesis development: Measurement of the impact of supplementary forecastissuance on earnings forecast accuracy in one variable; 3.3 Data sample; 3.4 Research design; 3.4.1 Measurement of forecast accuracy; 3.4.2 The impact of supplementary forecasts on earnings forecast accuracy; 3.4.3 The impact of the number of supplementary forecast kinds on earnings forecast accuracy; 3.4.4 The impact of the number of supplementary forecast kinds on other firms; 3.5 Results

3.5.1 Descriptive statistics and the relationship between supplementary forecasts3.5.2 Results of the impact of supplementary forecasts on earnings forecast accuracy; 3.5.3 Results of the impact of the number of supplementary forecast kinds on earnings forecast accuracy; 3.5.4 Results of the impact of the number of supplementary forecast kinds on other firms; 3.6 Conclusion; 4 Concluding remarks; References

10.1007/978-3-658-05634-6 [DOI]

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