are more likely to just meet the analyst forecast and manage earnings to achieve this goal. We also find firms that just …

uncertainty, as reflected by greater timeliness with no loss in forecast accuracy. In contrast, analysts have greater difficulty … dealing with heightened market uncertainty, as both timeliness and forecast accuracy decline …

sample of 763 Australian IPOs from 1992 to 2004, we find firms that provide a management forecast in the prospectus are more …, measured by the number of analysts following the firm, is also greater for these firms. While forecast disclosure is irrelevant … recommendations. Management forecast disclosure is more important to the selective coverage decision of lower than higher quality …

This paper examines the extent to which financial signaling affects the analysts' and managers' forecast releases. The … findings give evidence of heterogeneity of analysts' forecast errors between firms with strong financial indicators (high … group). The paper further indicates that managers' forecast releases also depend on the type of the firm and that managers …

systematic difference in earnings forecast accuracy dependent on the geographical distance of analysts from the companies which …

We estimate the effect of information and ability spillovers on sell-side analysts' quarterly EPS forecast accuracy …. Using a model that relates mean peer group ability along with the analyst's own ability to the analyst's forecast accuracy … when determining earnings forecast accuracy. We additionally estimate a 20 percent marginal effect ratio of increasing peer …

This paper evaluates whether the primary and secondary dissemination of earnings forecast revisions by security …) of trading strategies based on the nonpublic knowledge of forecast revisions. For a sample of 288 weekly earnings … forecast revisions, the results were consistent with the hypothesis that early knowledge of forecast revisions could be used to …

(referred to as co-owned brokerage houses, co-owned firms, and connected analysts, respectively) on analyst forecast performance … improves analyst forecast accuracy. This result is robust to a difference-in-differences design that exploits exogenous shocks …

controls for the forecast error throughout the quarter. Results show that during high macro uncertainty periods, the market …