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Diversified firms and analyst earnings forecasts : the role of management guidance at the segment level

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Persistent link: https://www.econbiz.de/10012212931

Discussion of: diversified firms and analyst earnings forecasts : the role of management guidance at the segment level

Fasan, Marco - In: Journal of international accounting research 18 (2019) 3, pp. 39-40

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The value relevance of earnings in Europe after IFRS implementation : why do national differences persist?

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Segment disclosure quantity and quality under IFRS 8 : determinants and the effect on financial analysts' earnings forecast errors

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Diversified Firms and Analyst Earnings Forecasts : The Role of Management Guidance at the Segment Level

André, Paul - 2019

Using a unique, manually-collected dataset, we are the first to analyze the role that management guidance at the segment level plays for the financial analyst earnings forecasts of diversified firms. About half of the diversified European firms in the sample provide segment-level guidance (SLG),...

Persistent link: https://www.econbiz.de/10012900343

Accounting earnings and firm valuation : the French case

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