increase as the likelihood that management is withholding value-relevant negative information increases, causing managers to … preceding sales contractions (bad news) and the difference between the forecast disclosure frequency preceding sales expansions …

for past forecast errors …

' 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 …

We examine the association between goodwill impairment charges and analysts' forecast accuracy and dispersion. We … charges is also negatively associated with forecast accuracy and positively associated with forecast dispersion. However, two … impairments on analyst forecast dispersion …

likely to miss their earnings forecast at the end of the fiscal year and revise their forecasts downward to meet their … earnings forecasts for the period, suggesting that forecast management through discretionary forecasting produces less credible … thus overprice them at the forecast announcement …

improvements in earnings forecast accuracy than firms in weak enforcement countries but the opposite happens for cash flow … significant 12-month ahead hedge returns after IFRS adoption, which corroborates the detected forecast accuracy improvements …