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The Role of Disaggregation of Earnings in Stock Valuation and Earnings Forecasting
Wang, Pengguo - 2013
This paper compares and contrasts two accounting information systems, the aggregate earnings system and the disaggregated cash flow/accrual system, examining their relative performance in stock valuation and in forecasting of earnings. It finds, in general, that the forecasts of earnings and...
Persistent link: https://www.econbiz.de/10013088381
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An Empirical Study of Financial Analysts Earnings Forecast Accuracy
Stotz, Andrew - 2017
forecasts by 25.3%. This study may be the first of its kind to assess analyst earnings forecast accuracy at all listed companies …
Persistent link: https://www.econbiz.de/10012959862
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The effect of CDS initiation on the quality of earnings forecasts
Ekici, Emrah; Sottile, Pedro - In: Research on professional responsibility and ethics in … 25 (2023), pp. 127-147
Persistent link: https://www.econbiz.de/10014292179
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Ambiguity aversion, company size and the pricing of earnings forecasts
Antoniou, Constantinos; Galariotis, Emilios C.; Read, Daniel - In: European financial management : the journal of the … 20 (2014) 3, pp. 633-651
Persistent link: https://www.econbiz.de/10010406795
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Auditor governance, institutions and analyst forecast properties : international evidence
Verriest, Arnt J. M. - In: Journal of international accounting research 13 (2014) 1, pp. 1-32
Persistent link: https://www.econbiz.de/10010419427
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Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models : the British and French cases
Halaoua, Sameh; Hamdi, Badreddine; Mejri, Tarek - In: Research in international business and finance 39 (2017), pp. 513-529
Persistent link: https://www.econbiz.de/10011876635
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Controlling Shareholders’ Equity Pledges and Properties of Analysts’ Earnings Forecasts
Kent, Richard; Long, Wenbin; Yang, Yupeng; Yao, Troy - 2023
controlling shareholders impairs analyst forecast quality. We sample Chinese A-share firms and find that the proportion of shares … associated with analysts’ earnings forecast error and dispersion. Analysts’ incentives moderate the association between pledge … ratios and forecast predictions. High performing analysts most sensitive to reputational concerns continue to report …
Persistent link: https://www.econbiz.de/10014257685
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Core earnings : new data and evidence
Rouen, Ethan; So, Eric; Wang, Charles C. Y. - 2020
Using a novel dataset, we show that components of firms' GAAP earnings stemming from ancillary business activities or transitory shocks are significant in frequency and magnitude. These components have grown over time and are dispersed across various sections of the 10-K. Excluding them from...
Persistent link: https://www.econbiz.de/10012174546
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What Drives the Quotes of Earnings Forecasters?
de Bruijn, Bert - 2012
Earnings forecasts can be useful for investment decisions. Research on earnings forecasts has focused on forecast … determine the value of the forecast and also investigate to what extent the timing of the forecast can be modeled. We propose a … clear drivers of the value and the timing of the earnings forecast. We thus show that not only the forecasts themselves are …
Persistent link: https://www.econbiz.de/10013103772
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The Effect of CEO IT Expertise on the Information Environment : Evidence from Earnings Forecasts and Announcements
Haislip, Jacob - 2017
Firms depend on information technology to provide high quality internal information, but prior research suggests that IT is underutilized. Prior research suggests that when CEOs have experience with IT, then IT is more likely to be accepted throughout their firms. We take these arguments a step...
Persistent link: https://www.econbiz.de/10012971879