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The impact of mandatory IFRS adoption on financial analysts' earning forecasts in Spain
Garrido-Miralles, Pascual; Sanabria-García, Sonia - In: Spanish journal of finance and accounting 43 (2014) 162, pp. 111-131
Persistent link: https://www.econbiz.de/10011482712
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Variations in the financial reporting environment and earnings forecasting
Hope, Ole-Kristian - In: Journal of international financial management and accounting 15 (2004) 1, pp. 21-43
Persistent link: https://www.econbiz.de/10001908230
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The Impact of Mandatory IFRS Adoption on Financial Analysts’ Earnings Forecasts in Spain
Garrido Miralles, Pascual - 2014
. In terms of analysts' earnings forecast error and dispersion after implementation of IFRS, benefits are concentrated …
Persistent link: https://www.econbiz.de/10013060341
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Performance commitments and the properties of analyst earnings forecasts : evidence from Chinese reverse merger firms
Liu, Yu; Yang, Lingxuan; Xiong, Lu - In: International review of financial analysis 89 (2023), pp. 1-16
Persistent link: https://www.econbiz.de/10014466235
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Causes and consequences of goodwill impairment losses
Li, Zining; Shroff, Pervin K.; Venkataraman, Ramgopal; … - In: Review of accounting studies 16 (2011) 4, pp. 745-778
Persistent link: https://www.econbiz.de/10009427890
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"Big bang" accounting reforms in Japan : financial analyst earnings forecast accuracy declines as the Japanese government mandates Japanese corporations to adopt international acco...
Duangploy, Orapin; Gray, Dahli - In: Advances in international accounting : a research annual (2007), pp. 179-200
Persistent link: https://www.econbiz.de/10003514864
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Accounting standard changes and foreign analyst behavior : evidence from China
Wang, Yutao; Hou, Yu; Chen, Xiaolin - In: China journal of accounting research : CJAR 5 (2012) 1, pp. 27-43
implemented during 2007. The empirical results show that after the new accounting standards were implemented, forecast error among … forecast earnings more frequently than they did before the new accounting standards. These results imply that the …
Persistent link: https://www.econbiz.de/10011824957
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The value of crowdsourced earnings forecasts
Jame, Russell; Johnston, Rick; Markov, Stanimir; Wolfe, … - In: Journal of accounting research 54 (2016) 4, pp. 1077-1110
Persistent link: https://www.econbiz.de/10011557673
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Analyst forecasts during the COVID-19 pandemic : evidence from REITs
Anglin, Paul M.; Cui, Jianxin; Gao, Yanmin; Zhang, Li - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-23
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 …
Persistent link: https://www.econbiz.de/10012628786
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Media sentiment divergence and analyst earnings forecasts
Kyung, Hangsoo; Tsang, Albert - In: Asia-Pacific journal of accounting & economics : … 31 (2024) 1, pp. 25-49
Persistent link: https://www.econbiz.de/10014489079