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Exploring Managers' Accrual-Related Forecast Bias
Keskek, Sami - 2017
forecast errors and accruals, which we label “managers' accrual-related forecast bias.” We build on extensive research which … bias in their forecasts. We also find a substantial decline in managers' accrual-related forecast bias following the … importantly, we find that the effect of forecasting difficulty on managers' accrual-related forecast bias occurs only in the pre …
Persistent link: https://www.econbiz.de/10012955306
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Do Management Eps Forecasts Allow Returns to Reflect Future Earnings? Implications for the Continuation of Management's Quarterly Earnings Guidance
Choi, Jong-Hag - 2013
Using 18,253 firm-year observations from 1998 through 2003, we build on literature suggesting that more informative disclosures allow returns to better reflect future earnings, and test whether management earnings per share forecasts and their characteristics influence the future earnings...
Persistent link: https://www.econbiz.de/10013095763
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Analysts' Accrual-Related Over-Optimism : Do Analyst Characteristics Play a Role?
Drake, Michael S. - 2009
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 …
Persistent link: https://www.econbiz.de/10013159543
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Do Earnings Reported Under IFRS Tell Us More About Future Earnings and Cash Flows?
Atwood, T. J. - 2010
We contribute to the debate about the relative benefits and costs of International Financial Reporting Standards (IFRS) adoption by examining whether earnings persistence and the association between current accounting earnings and future cash flows differ for firms reporting under IFRS versus...
Persistent link: https://www.econbiz.de/10013147507
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Analysts’ Accrual-Related Over-Optimism : Do Analyst Characteristics Play a Role?
Drake, Michael S. - 2010
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 …
Persistent link: https://www.econbiz.de/10013150099
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A Re-Examination of Analysts’ Superiority over Time-Series Forecasts of Annual Earnings
Bradshaw, Mark T - 2012
when analysts forecast negative or large changes in EPS. We also compare the accuracy of a third forecast of longer …
Persistent link: https://www.econbiz.de/10013116514
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Do management EPS forecasts allow returns to reflect future earnings? : implications for the continuation of management's quarterly earnings guidance
Choi, Jong-hag; Myers, Linda A.; Zang, Yoonseok; … - In: Review of accounting studies 16 (2011) 1, pp. 143-182
Persistent link: https://www.econbiz.de/10008935181
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Analysts' accrual-related over-optimism : do analyst characteristics play a role?
Drake, Michael S.; Myers, Linda A. - In: Review of accounting studies 16 (2011) 1, pp. 59-88
Persistent link: https://www.econbiz.de/10008935185
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A re-examination of analysts' superiority over time-series forecasts of annual earnings
Bradshaw, Mark T.; Drake, Michael S.; Myers, James N.; … - In: Review of accounting studies 17 (2012) 4, pp. 944-968
Persistent link: https://www.econbiz.de/10009696479
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Do earnings reported under IFRS tell us more about future earnings and cash flows?
Atwood, T. J.; Drake, Michael S.; Myers, James N.; … - In: Journal of accounting and public policy 30 (2011) 2, pp. 103-121
Persistent link: https://www.econbiz.de/10008990407