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 …

Earnings forecasts can be useful for investment decisions. Research on earnings forecasts has focused on forecast … determine the value of the forecast and also investigate to what extent the timing of the forecast can be modeled. We propose a … clear drivers of the value and the timing of the earnings forecast. We thus show that not only the forecasts themselves are …

and magnitude of accruals. Finally, we find a significant market reaction to analysts' cash flow forecast revisions …

The state of the art in the analyst forecasting literature is that analyst earnings forecast ability is only firm … absence of a “spillover” effect, i.e., investors do not consider an analyst's earnings forecast ability regarding firm k when … reacting to his earnings forecast revision for firm j. We re-examine the issue of whether or not earnings forecast ability is …

also find that effective audit committees strengthen the association between management and analyst forecast accuracy. Our …

: forecasting accuracy, forecast bias, and forecasting efficiency. Analysts' data are based on I/B/E/S. Our analysis shows the rapid …

forecast properties. The evidence shows that analysts' earnings forecast accuracy is higher and the forecast dispersion is … higher forecast accuracy and less forecast dispersion in the non-Big Five auditor sample but not in the Big Five auditor …