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Can financial statement analysis beat consensus analysts' recommendations?
Wahlen, James Michael; Wieland, Matthew M. - In: Review of accounting studies 16 (2011) 1, pp. 89-115
Persistent link: https://www.econbiz.de/10008935184
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The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
Hribar, Paul; Nichols, Craig - 2008
This paper examines the implications of using the absolute value of discretionary accruals when testing for earnings management. First, we analytically develop the mean and variance of the distribution of absolute discretionary accruals, and show that the expected value is an increasing function...
Persistent link: https://www.econbiz.de/10014221953
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An examination of the effects of management earnings forecast form and explanations on financial analyst forecast revisions
Baginski, Stephen P.; Hassell, John M.; Wieland, Matthew M. - In: Advances in accounting : a research annual 27 (2011) 1, pp. 17-25
Persistent link: https://www.econbiz.de/10009268652
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The essential role of accounting information in the capital markets : updating seminal research results with current evidence
Nichols, D. Craig; Wahlen, James Michael - In: Accounting horizons : a quarterly publication of the … 37 (2023) 2, pp. 105-132
Persistent link: https://www.econbiz.de/10014314852