Li, Nan; Su, Hongtong; Dong, Wanqing; Zhu, Kai - In: China journal of accounting research : CJAR 11 (2018) 1, pp. 21-31
from the perspective of securities analysts. We examine the relationship between analysts’ forecast revisions and firms …’ non-recurring earnings. We find that 1) non-recurring gains and losses can influence analysts' earnings forecast revision … management, it will weaken the effects of non-recurring items on analysts' earnings forecast revision. The results suggest that …