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Keywords: sales forecasts
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2018) 32 (1): 121–141.
Published: 01 March 2018
...Wen He; Chien-Ju Lu SYNOPSIS This study uses mandatory adoption of IFRS as a setting to investigate why financial analysts issue supplementary sales forecasts. The demand explanation proposes that analysts issue supplementary forecasts if earnings are not informative and thus investors demand...
Includes: Supplementary data