recognized intangibles (capitalized) show a positive association. These findings hold across various factors such as analysts …

Several prior studies indicate that financial analysts exhibit systematic underreaction to information; others … illustrate systematic overreaction. We assume that cognitive biases influence analysts' behavior and that these misreactions are …-on financial analysts' reactions. We explore the effect of information conveyed by prior-year earnings announcements on the current …

association between analyst forecast error magnitude/dispersion and aggregate reported intangibles previously documented becomes …

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 …This paper assesses the performance of securities analysts in forecasting the future earnings of intangible firms. The …

(negative) relationship between average disclosure levels and market values (analysts' forecast dispersion). Results, however …, hold more specifically for disclosures related to IAS 36, and these also improve analysts' forecast accuracy. Our findings … under IAS 36 Impairment of Assets and IAS 38 Intangible Assets are value relevant and affect analysts' forecasts. Our …

intangibles and analysts' earnings forecast errors. However, a further analysis indicates that the capitalization of intangibles … following the rules of IFRS 3 and IAS 38 significantly improves analysts' earnings forecast accuracy for firms with higher level …This study examines whether the information on capitalization of intangible assets improves the precision of analysts …