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Do analysts predict managed or unmanaged earnings?
Qureshi, Qazi Ghulam Mustafa; Mard, Yves; Aubert, Francois - In: Eurasian business review 14 (2024) 2, pp. 527-545
Persistent link: https://www.econbiz.de/10015078892
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Operational restructurings: where's the beef?
Hill, Mary S.; Johnson, Peter M.; Liu, Xiaotao; Lopez, … - In: Review of quantitative finance and accounting 45 (2015) 4, pp. 721-755
Persistent link: https://www.econbiz.de/10011532195
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Association between accounting conservatism and analysts' forecast inefficiency
Pae, Jinhan; Thornton, Daniel B. - In: Asia-Pacific journal of financial studies 39 (2010) 2, pp. 171-197
Persistent link: https://www.econbiz.de/10009315271
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What's my target? : individual analyst forecasts and last-chance earnings management
Beardsley, Erik L.; Robinson, John R. C.; Wong, Paul A. - In: Journal of accounting & economics 72 (2021) 1, pp. 1-16
Persistent link: https://www.econbiz.de/10013203527
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Analysts' experience and interpretation of discretionary accruals in predicting future earnings
Liu, Alfred Zhu; Schneible, Richard Arthur <Jr.> - In: Advances in accounting : a research annual 38 (2017), pp. 88-98
Persistent link: https://www.econbiz.de/10011811270
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Analysts' forecast optimism : the effects of managers' incentives on analysts' forecasts
Brown, Anna; Lin, Guoyu; Zhou, Aner - In: Journal of behavioral and experimental finance 35 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10014227618
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Earnings management and analyst forecast
Du, Bingze; Yu, Jing; Fu, Liling; Ding, Jing - In: Finance research letters 62 (2024) 2, pp. 1-7
Persistent link: https://www.econbiz.de/10014531135
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An international study on the impact of corruption on analysts' forecasts
Mamatzakis, Emmanuel C. - In: Journal of international accounting auditing & taxation 48 (2022), pp. 1-17
Persistent link: https://www.econbiz.de/10013383691
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What's My Target? Individual Analyst Forecasts and Last-Chance Earnings Management
Beardsley, Erik; Robinson, John R.; Wong, Paul A. - 2021
analysts. After controlling for the distance to the nearest forecast, our evidence shows that firms are more likely to beat an … incremental forecast with a decrease in ETR compared to missing an incremental forecast with an increase in ETR. Our study …
Persistent link: https://www.econbiz.de/10013227692
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The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosures
Herbohn, Kathleen; Tutticci, Irene; Tan, Zhi - In: Journal of business finance & accounting : JBFA 43 (2016) 1/2, pp. 31-65
Persistent link: https://www.econbiz.de/10011565269