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Analysts' use of range information provided in management earnings forecasts

Jensen, Tyler - 2015

accuracy. In sum, we find that analysts react to information conveyed by all four parameters of a management range forecast and …

Persistent link: https://www.econbiz.de/10013036561

Analysts’ Incentives to Overweight Management Guidance When Revising Their Short-Term Earnings Forecasts

Feng, Mei - 2010

investment banking business. Although analysts sacrifice their forecast accuracy by overweighting management guidance, they …

Persistent link: https://www.econbiz.de/10013146486

The Impact of Economic Fluctuations on Earnings Forecasts

Stunda, Ronald - 2014

practical and important implications for users and disseminators of forecast information …

Persistent link: https://www.econbiz.de/10013062982

Forecasting earnings forecasts

Bruijn, Bert de; Franses, Philip Hans - 2013

Persistent link: https://www.econbiz.de/10010191299

Management Forecasting Ability and Predictive Ability of Dividend Changes for Future Earnings

Chang, Hsihui; Ishida, Souhei; Kochiyama, Takuma - 2021

We revisit the predictive ability of dividend changes for firms’ future earnings and extend the literature by examining the effect of management forecasting ability. Although prior studies have examined the relationship between dividend changes and future earnings, the empirical evidence is...

Persistent link: https://www.econbiz.de/10013322005

Do investors experience heuristics in earnings forecasting?

Praditha, Riza; Haliah, Haliah; Habbe, Abdul Hamid; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 2, pp. 686-694

This research aims to examine empirically the overreliance on representativeness heuristic and anchoring-adjustment influences experienced by investors in forecasting future earnings. This research was a laboratory experiment with a design of 2x2 full factorial between subject. The results...

Persistent link: https://www.econbiz.de/10012502444

Analyst teams

Fang, Bingxu; Hope, Ole-Kristian - 2019

accurate earnings forecasts than individual analysts and that the stock market reacts more strongly to forecast revisions … show that team size and team member ability are significantly associated with forecast accuracy. Moreover, using detailed … analyst background information from LinkedIn, we find that forecast accuracy is positively associated with team diversity …

Persistent link: https://www.econbiz.de/10012052460

Management earnings forecasts and analyst forecasts : evidence from mandatory disclosure system

Wang, Yutao; Chen, Yunsen; Wang, Juxian - In: China journal of accounting research : CJAR 8 (2015) 2, pp. 133-146

Distinct from the literature on the effects that management earnings forecasts (MEFs) properties, such as point, range and qualitative estimations, have on analyst forecasts, this study explores the effects of selective disclosure of MEFs. Under China’s mandatory disclosure system, this study...

Persistent link: https://www.econbiz.de/10011844432

Predicting earnings and cash flows : the information content of losses and tax loss carryforwards

Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - 2017

We analyze the relevande of losses, accounting information on tax loss carryforwards, and deferred taxes for the prediction of earnings and cash flows up to four years ahead. We use a unique hand-collected panel of German listed firms encompassing detailed information on tax loss carryforwards...

Persistent link: https://www.econbiz.de/10011772106

Predicting earnings and cash flows: the information content of losses and tax loss carryforwards

Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - 2017

We analyse the relevance of losses, accounting information on tax loss carryforwards, and deferred taxes for the prediction of earnings and cash flows up to four years ahead. We use a unique hand-collected panel of German listed firms encompassing detailed information on tax loss carryforwards...

Persistent link: https://www.econbiz.de/10011779809