assessment is relative to extrapolative time-series models of earnings forecasts. The paper's results show that the forecast … on extrapolative models' forecast errors is stronger than on analysts'. This finding is consistent with analysts' better … ability relative to extrapolative models to forecast the earnings of intangible firms, and with analysts' ability to process …

forecasts by 25.3%. This study may be the first of its kind to assess analyst earnings forecast accuracy at all listed companies …

We analyze three different mechanical models to forecast earnings and compare their forecasts with those of analysts … from analysts' forecasts more reliable than ICCs based on model forecasts? And 3) does higher forecast performance also … reliability of analyst-based ICCs seems to indicate a missing link between forecast performance and ICC reliability, in fact …

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

This study examines the stock-price reactions to analyst forecast revisions around earnings announcements to test … suggests that prior studies' finding of weaker (stronger) stock-price responses to forecast revisions in the period immediately …

In this paper, we employ the earnings model developed in Ashton and Wang (2013) to forecast the one- to three …

forecast when actual earnings exceed the consensus and the most pessimistic forecast when the consensus exceeds actual earnings …

forecast and the subsequent earnings announcement. Thus, when firms disaggregate forecasts and subsequently release … multiple benchmarks. Thus, we show that issuing a disaggregated earnings forecast to achieve the associated benefits can …

This paper investigates the association between current dividends and analysts’ subsequent earnings forecast errors … positively correlated with analysts’ future forecast errors, suggesting that analysts potentially ignore the displacement effect … between dividends and analysts’ forecast errors has declined over the sample period; such a decline appears to correspond with …