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Are Analysts’ Cash Flow Forecasts Naive Extensions of Their Own Earnings Forecasts?
Call, Andrew C. - 2012
and magnitude of accruals. Finally, we find a significant market reaction to analysts' cash flow forecast revisions …
Persistent link: https://www.econbiz.de/10013105787
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Analysis of the Residual Income Valuation and Abnormal Earnings Growth Models : A Practical Approach Using Analysts’ Forecasts
Almeida, Jose Elias Feres de - 2015
) we show in a practical manner that models converge to the same results based on real data of analysts forecast consensus …
Persistent link: https://www.econbiz.de/10013018528
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Audit Quality and Properties of Analyst Earnings Forecasts
Behn, Bruce K. - 2008
forecast properties. The evidence shows that analysts' earnings forecast accuracy is higher and the forecast dispersion is … higher forecast accuracy and less forecast dispersion in the non-Big Five auditor sample but not in the Big Five auditor …
Persistent link: https://www.econbiz.de/10012773262
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Forecasting Taxes : New Evidence from Analysts
Bratten, Brian - 2017
We provide new evidence about how analysts incorporate and improve on management ETR forecasts. Quarterly ETR reporting under the integral method provides mandatory point-estimate forecasts by management, but firms must record certain “discrete” tax items fully in the quarter they occur,...
Persistent link: https://www.econbiz.de/10012972358
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Audit Quality and Properties of Analyst Earnings Forecasts
Behn, Bruce K.; Choi, Jong-Hag; Kang, Tony - 2007
forecast properties. The evidence shows that analysts' earnings forecast accuracy is higher and the forecast dispersion is … higher forecast accuracy and less forecast dispersion in the non-Big Five auditor sample but not in the Big Five auditor …
Persistent link: https://www.econbiz.de/10014224291
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Can Securities Analysts Forecast Intangible Firms’ Earnings?
Higgins, Huong N. - 2012
assessment is relative to extrapolative time-series models of earnings forecasts. The paper's results show that the forecast … on extrapolative models' forecast errors is stronger than on analysts'. This finding is consistent with analysts' better … ability relative to extrapolative models to forecast the earnings of intangible firms, and with analysts' ability to process …
Persistent link: https://www.econbiz.de/10013113385
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Do Analysts Strategically Provide Cash Flow Forecasts? A Multi-Theory Multi-Methods Study
Yoo, Choong-Yuel - 2011
forecast revisions in an effort to diminish the negative impact on themselves of releasing bad (i.e. negative or downward) news … in their earnings forecast revisions. Our results suggest that analyst decisions to issue cash flow forecasts are akin to …
Persistent link: https://www.econbiz.de/10013117913
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Analysts’ Forecasts : What Do We Know after Decades of Work?
Bradshaw, Mark T - 2011
Sell-side analysts have been the subject of hundreds of academic studies. In this paper, I offer perspectives on the state of our understanding of analysts based on prior academic research. Additionally, several observations are offered, which question how descriptive certain widely held beliefs...
Persistent link: https://www.econbiz.de/10013122787
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Do Managers Always Know Better? Relative Accuracy of Management and Analyst Forecasts
Hutton, Amy P. - 2012
the industry level. The two have comparable abilities to forecast earnings for firms with revenues or earnings that are …
Persistent link: https://www.econbiz.de/10013107227
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Financial Analysts’ Forecast Accuracy : Do Valuation Methods Matter?
Cavezzali, Elisa - 2013
superior methods. Therefore, we argue that in order to improve forecast accuracy, analysts need to assess company value by …
Persistent link: https://www.econbiz.de/10013076096