measure which decomposes the total diversification into an unrelated and a related component. For the consensus forecast … analyst and analyst diversification on individual analyst forecast accuracy. We develop a new measure of individual analyst … company's related diversification has no significant impact on these variables. For both forecast accuracy and inter …

in private debt contracts. We find greater proximity between the analysts' consensus earnings forecast and the future …

to information conveyed by all four parameters of a management range forecast and that these metrics are informative in …

unusually optimistic earnings forecast at the end of the year that increases the likelihood of an earnings miss. We first … difficult-to-beat forecast as a final earnings forecast prior to the earnings announcement that exceeds even the most optimistic … forecast issued by any other analyst covering the stock. We find that 11% of all firm-year observations are subject to at least …

We investigate the association between corporate international diversification and the accuracy and bias of consensus … analysts' earnings forecasts. We find that greater corporate international diversification is associated with less accurate and … more optimistic forecasts. Our results suggest that international diversification reflects unique dimensions of forecasting …

individual analysts' forecasts. Using forecast accuracy improvements, forecast boldness, and the price impact of forecasts as … measures of forecast quality, we find that in the information discovery phase that precedes an earnings announcement event …

end of the term and when the analyst forecast date is closer to the earnings announcement, and becomes more pronounced …

earnings forecasters, we see that small adjustments to the model forecasts lead to more forecast accuracy. Based on past track …