This paper evaluates whether the primary and secondary dissemination of earnings forecast revisions by security …) of trading strategies based on the nonpublic knowledge of forecast revisions. For a sample of 288 weekly earnings … forecast revisions, the results were consistent with the hypothesis that early knowledge of forecast revisions could be used to …

This study examines the relationship between components of OCI and analysts' forecasting behaviour, being forecast … negatively associated with forecast accuracy and herding. We also find that available for sale (AFS) amounts are positively … associated with forecast accuracy, herding and analyst following. Together with prior evidence, our findings provide empirical …

better understand how financial analysts forecast earnings. We focus on forecasts for Real Estate Investment Trusts (REITs … regression analysis finds that the severity of the pandemic increases analysts' forecast error and dispersion. Government … forecast error rises by more, for REITs, when focusing on Hospitality and Industrial properties, and dispersion rises by more …