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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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Earnings Forecasts of Female CEOs : Quality and Consequences
Francoeur, Claude; Li, Yuntian; Singer, Zvi; Zhang, Jing - 2021
updates to the forecast and the 10-K report. Lastly, we show that financial analysts rely more on the earnings forecasts of …
Persistent link: https://www.econbiz.de/10013218627
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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 Relationship Between Earnings Management and Model-Based Earnings Forecast Accuracy
Brunke, Luca; Vater, Tim - 2022
The aim of this study is to analyze the relationship between earnings management and model-based earnings forecast … accuracy. We provide evidence that firms with higher level of earnings management tend to exhibit larger forecast errors, i ….e., earnings forecast accuracy for these firms is lower. Further, we show that accounting for the level of earnings management in …
Persistent link: https://www.econbiz.de/10014238857
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Ambiguity aversion and beating benchmarks : does it create a pattern?
Kolasinski, Adam; Li, Xu; Soliman, Mark; Xin, Qian - In: Management science : journal of the Institute for … 69 (2023) 11, pp. 7059-7078
Persistent link: https://www.econbiz.de/10014435458
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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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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
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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