- level variables, I find that the level of accounting policy disclosure is significantly negatively related to forecast … dispersion and forecast error. In particular, I find that accounting policy disclosures are incrementally useful to analysts over …

the level of annual report disclosure; and between forecast accuracy and the degree of enforcement of accounting standards …. I document that firm-level disclosures are positively related to forecast accuracy, suggesting that such disclosures … associated with higher forecast accuracy. This finding is consistent with the hypothesis that enforcement encourages managers to …

-level variables, I find that the level of accounting policy disclosure is significantly negatively related to forecast dispersion and … forecast error. In particular, I find that accounting policy disclosures are incrementally useful to analysts over and above …

accurate earnings forecasts than individual analysts and that the stock market reacts more strongly to forecast revisions … show that team size and team member ability are significantly associated with forecast accuracy. Moreover, using detailed … analyst background information from LinkedIn, we find that forecast accuracy is positively associated with team diversity …

and for firms in natural-resources industries, in retail industries, or with low competition. The evidence is relevant to …