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Keywords: forecast dispersion
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Journal Articles
Accounting Horizons (2015) 29 (1): 141–169.
Published: 01 March 2015
... with forecast accuracy and positively associated with forecast dispersion. However, two forms of monitoring, auditor industry specialization and institutional ownership, reduce the adverse effect of goodwill impairments on analyst forecast dispersion. JEL Classifications: G14; M41; M44 Corresponding author...