Showing 1 - 10 of 7,120
to forecast future earnings accurately. This suggests that additional information is released during conference calls …. The reduction in forecast error is economically significant and larger in magnitude when compared to results for the US …
Persistent link: https://www.econbiz.de/10013094228
Ostdeutschlands Regionen stellen als Bindeglied zwischen dem westlichen Europa und den mittel- und osteuropäischen Ländern für die Regionalforschung ein interessantes Forschungsobjekt dar. Hierbei ist es von herausragendem Interesse, inwieweit sich die ostdeutsche Abwanderung nach...
Persistent link: https://www.econbiz.de/10011454335
we expect to be associated with the prevalence of the analyst walk-down forecast pattern. Based on a large sample of 50 … forecast bias involves various forces including a country's institutional infrastructure, and firm and analyst characteristics …
Persistent link: https://www.econbiz.de/10012943482
Several recent empirical papers assert that the decision to disclose an earnings forecast shortly before the actual … dynamic model of voluntary disclosure, we show that the decision to disclose a short-term earnings forecast reveals managers … decision to disclose a short-term earnings forecast predicts earnings three years beyond the forecasted period, and that the …
Persistent link: https://www.econbiz.de/10013245221
This study examines the predictive power of comprehensive income and its individual components within the homogenous institutional setting of German IFRS firms. The results could be relevant for the standard setters IASB and FASB and their joint project “Financial Statement Presentation”. We...
Persistent link: https://www.econbiz.de/10013116252
Regionale Migration; Humankapital; Sektorale Struktur; Deutschland; Polen; Arbeitsmarktmobilität; Prognose …Regional Migration; Human Capital; Sectoral Structure; Germany; Poland; Labour Mobility; Forecast … Modells ge-lingt auch die Entwicklung des Modells für eine regional differenzierbare Prognose polnischer Migrationsströme in …
Persistent link: https://www.econbiz.de/10003905813
expectations also work well for longer forecast horizons in some countries. …
Persistent link: https://www.econbiz.de/10010361708
expectations also work well for longer forecast horizons in some countries. …
Persistent link: https://www.econbiz.de/10011387721
Persistent link: https://www.econbiz.de/10011590454