the relationship between intangible intensity and analyst accuracy. Analyst forecast accuracy acts as a channel through …

, measured as the correlation in analysts' forecast errors, is negatively associated with a firm's level of intangible assets … to which the mean forecast aggregates private information and is more accurate than an individual analyst's forecast …

analysts’ earnings forecast errors in periods after EAD and positively associated with the profitability of recommendations …

We address whether analysts bias earnings forecast revisions and convey the bias using forecast revision consistency, i ….e., the extent to which analyst reports with earnings forecast revisions include stock recommendation and target price … revisions consistent in sign with the earnings forecast revisions, the sign of which is the sign of earnings forecast revision …

association between analyst forecast error magnitude/dispersion and aggregate reported intangibles previously documented becomes …

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 after the adoption of IFRS 3 and IAS 38 for Asian firms. In addition, we investigate whether the forecast relevance of … intangibles and analysts' earnings forecast errors. However, a further analysis indicates that the capitalization of intangibles … following the rules of IFRS 3 and IAS 38 significantly improves analysts' earnings forecast accuracy for firms with higher level …

the industry level. The two have comparable abilities to forecast earnings for firms with revenues or earnings that are …