... call and that analyst's access to management's private information (using the analyst's earnings forecast accuracy as a proxy) as done in prior studies (e.g., Chen and Matsumoto 2006 ; Mayew et al. 2013 ). Given the continued importance of analysts' private communication with management (e.g., Brown...

...Lucy Huajing Chen; Jayanthi Krishnan; Heibatollah Sami SYNOPSIS We examine the association between goodwill impairment charges and analysts' forecast accuracy and dispersion. We compare a test sample of firm-quarters with reported goodwill impairment charges during 2003–2007, and two control...