forecast characteristics for analyst forecast accuracy. Following the enactment of these regulations, more experienced analysts … and All-Star analysts do not maintain their superior forecast accuracy, and analysts employed by large brokerage houses … industries and firms followed, days elapsed since the last forecast, and forecast horizon. While the importance of bold upward …

when analysts forecast negative or large changes in EPS. We also compare the accuracy of a third forecast of longer …

forecast errors and accruals, which we label “managers' accrual-related forecast bias.” We build on extensive research which … between managers' earnings forecast errors and discretionary accruals, but no association between managers' earnings forecast … errors and nondiscretionary accruals. Furthermore, the association between managers' earnings forecast errors and …

We posit and find that the importance of analyst and forecast characteristics for analyst forecast accuracy varies with …, more experienced analysts and All-Star analysts do not maintain their superior forecast accuracy and analysts employed by … since the last forecast, forecast horizon, and forecast boldness post-Reg FD. The decrease in the importance of most of …

Bradshaw, Richardson, and Sloan (2001) find that analyst forecast over-optimism is greater for firms with high accruals … demonstrate the robustness of accrual-related over-optimism to controls for cash flow and prior forecast errors. We find that …

We examine the effect of media competition on analyst forecast properties in an international setting using 113 …

Bradshaw, Richardson, and Sloan (2001) find that analyst forecast over-optimism is greater for firms with high accruals … demonstrate the robustness of accrual-related over-optimism to controls for cash flow and prior forecast errors. We find that …

Studying the determinants of management forecast precision is important because a better understanding of the factors … affecting management’s choice of forecast precision can provide investors and other users with cues about the characteristics of … disclosures, they need to better understand how managers choose among forecast precision disclosure alternatives. Using 16 …