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 …

analysts observe the actions of investors and other analysts in order to more accurately forecast earnings and have the …

empirical study has investigated the nexus between the analyst forecast dispersion (AFD) and excess returns surrounding stock …

forecast disclosure only accrue to bidders with a strong forecasting reputation prior to the acquisition. Explaining why not … all bidders forecast, we document a higher likelihood of post-merger litigation and CEO turnover for bidders with a weak …

I use controlled experiments to investigate the joint effects of forecast precision and forecast uncertainty on … investor judgments. I find that forecast precision moderates the effects of forecast uncertainty on investors’ forecast … reliability judgments such that the effects of forecast uncertainty on investors’ judgments of forecast reliability are more …

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 …