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Big data, accounting information, and valuation
Nissim, Doron - In: The Journal of finance and data science : JFDS 8 (2022), pp. 69-85
valuation. Given the huge volume of research in this area, the review focuses on studies that either use or inform on accounting …
Persistent link: https://www.econbiz.de/10014433769
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Intangible Assets, IFRS, and Analysts’ Earnings Forecasts
Chalmers, Keryn - 2011
, suggesting that the impairment approach to goodwill valuation required by IFRS conveys more useful information than does the …
Persistent link: https://www.econbiz.de/10013132307
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Can Securities Analysts Forecast Intangible Firms’ Earnings?
Higgins, Huong N. - 2012
This paper assesses the performance of securities analysts in forecasting the future earnings of intangible firms. The assessment is relative to extrapolative time-series models of earnings forecasts. The paper's results show that the forecast errors produced by both analysts and extrapolative...
Persistent link: https://www.econbiz.de/10013113385
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The Relationship between the Capitalization of Intangible Assets and Financial Analysts’ Earnings Forecast Errors : The Effect of IFRS 3 and IAS 38
Lin, Yu-Chen - 2016
This study examines whether the information on capitalization of intangible assets improves the precision of analysts' forecasts after the adoption of IFRS 3 and IAS 38 for Asian firms. In addition, we investigate whether the forecast relevance of intangible assets information guided by IFRS 3...
Persistent link: https://www.econbiz.de/10013003808
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Complexity is never simple : intangible intensity and analyst accuracy
Ferrer, Elena; Santamaría Aquilué, Rafael; Suárez, Nuria - In: Business research quarterly : BRQ 25 (2022) 2, pp. 143-172
We examine the relationship between intangible intensity and the accuracy of analyst forecasts. Using an international sample of 2,200 firms during 2000-2016, we show that analyst accuracy decreases significantly when intangible intensity grows. In exploring the determinants of this effect, we...
Persistent link: https://www.econbiz.de/10013270591
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High-Technology Intangibles and Analysts' Forecasts
Barron, Orie E.; Byard, Donal; Kile, Charles; Riedl, Eddie - 2009
This study examines the association between firms' intangible assets and properties of the information contained in analysts' earnings forecasts. We hypothesize that analysts will supplement firms' financial information by placing greater relative emphasis on their own private (or idiosyncratic)...
Persistent link: https://www.econbiz.de/10014123105
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Exploring the Effects of Unreported Intangible Assets on Analysts’ Choice of Valuation Methodology
Chlomou, Grigoria; Demirakos, Efthimios; Ntounis, Dimitrios - 2022
This study explores the valuation frameworks that financial analysts use to estimate the value of the firms based on … firms and they will rely on more sophisticated valuation methods that incorporate intense ad hoc firm specific analytical … are more likely to employ more sophisticated valuation methodologies. Additional analysis indicates that analysts tend to …
Persistent link: https://www.econbiz.de/10014258657
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What drives the Quotes of Earnings Forecasters?
de Bruijn, Bert; Franses, Philip Hans - 2012
Earnings forecasts can be useful for investment decisions. Research on earnings forecasts has focused on forecast performance in relation to firm characteristics, on categorizing the analysts into groups with similar behaviour and on the effect of an earnings announcement by thefirm on future...
Persistent link: https://www.econbiz.de/10010326351
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The Influence of Buy-Side Analysts on Mutual Fund Trading
Frey, Stefan; Herbst, Patrick - Centre for Financial Research <Köln> - 2010
We present evidence of the impact of buy-side analysts on the behavior and performanceof fund managers. Using data provided by a large global asset manager,we relate buy-side analysts’ recommendations to fund transactions on a daily basis.Our results show that buy-side analysts have a...
Persistent link: https://www.econbiz.de/10009302628
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The Information Content of Goodwill-impairments Under FAS 142: Implications for External Analysis and Internal Control
Schultze, Wolfgang - Universität <Augsburg> / Lehrstuhl für … - 2005
With its standards FAS 141 and 142 the Financial Accounting Standard Board has revo-lutionized the accounting for business combinations. One of the major changes is theabolishment of goodwill-amortization, which has been replaced by an annual impairmenttest at the level of a reporting unit....
Persistent link: https://www.econbiz.de/10005858511