Lambert, Sherwood Lane; Krieger, Kevin; Mauck, Nathan - In: International Journal of Accounting & Information Management 27 (2019) 1, pp. 151-188
Purpose: To the authors’ knowledge, this paper is the first to use Detail I/B/E/S to study directly the timeliness of security analysts’ next-year earnings-per-share (EPS) estimates relative to the SEC filings of annual (10-K) and quarterly (10-Q) financial statements. Although the authors...
