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analysts' forecast error
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conditional conservatism
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overall uncertainty in analysts' forecasts
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unconditional conservatism
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Accounting Conservatism, Information Uncertainty and
Analysts
’
Forecasts
Li, Jing
-
2008
news firms; and 2) unconditional conservatism reduces the overall uncertainty in
analysts
’
forecasts
. The empirical results …
analysts
’
forecasts
is greater for early forecasts, when the information uncertainty is high, than for late forecasts. …
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