Jategaonkar, Shrikant P.; Lovata, Linda; Sierra, Gregory E - 2015
Principles (U.S. GAAP). This study investigates if analyst forecast accuracy is affected by the reporting standards used. If U … difference in forecast accuracy. If, on the other hand, analyst forecast accuracy differs based on the accounting standards used … significant differences in forecast errors for companies reporting under IFRS versus U.S. GAAP. This result indicates that the …