forecast precision, clarity, and verifiability affects the bias, quality, and stock price effects of such forecasts. Many MCFFs … over forecast precision, clarity, and verifiability affects the bias, quality, and stock price effects of such forecasts …

This paper examines the impact of earnings announcements and earnings forecast revisions on stock returns across …-looking earnings announcement information and forward-looking earnings forecast information on the price of equity shares. We analyze … availability and actual or perceived reliability affect this relationship. We find that forward-looking analyst forecast …

voluntarily disclose management earnings forecasts, and (2) higher forecast disclosure frequencies in periods of bad news. We … provide evidence on how management earnings forecast disclosure differs between the United States (U.S.) and Canada, two … create a far less litigious environment than exists in the U.S. We find a greater frequency of management earnings forecast …

We examine whether differences between IFRS and U.S. GAAP affect forecast accuracy and other measures of analysts … interaction with our superior analyst variable and other information environment characteristics significantly affect forecast … stock recommendations but we find no significant effects on forecast dispersion. We interpret our findings as being …