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Keywords: analyst forecasts
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Journal Articles
The Accounting Review 1–26.
Published: 23 January 2024
...; two-way engagement; informative technical disclosure; analyst forecasts; market reaction. I. INTRODUCTION T his paper examines whether analysts and investors ef ciently incorporate the informational signals from managerial linguistic complexity during conference calls into their forecasts and trading...
Journal Articles
The Accounting Review (2023) 98 (6): 253–281.
Published: 01 October 2023
... benchmarking, and emphasizes the implications of our measure for analyst forecasting, executive compensation, credit risk, and valuation with multiples. These elements are missing in related concurrent work that adopts a firm-level focus shaped by fixed industry definitions (e.g., the focal firm is compared...
Journal Articles
The Accounting Review (2020) 95 (1): 165–189.
Published: 01 January 2020
... from the sources identified in the paper. September 2016 April 2019 2020 limited attention analyst forecasts earnings announcements clustering We thank Mark T. Bradshaw (editor), Will Ciconte, Ed deHaan, Ross Garon, Cristi Gleason, Joost Impink, Justin Leiby, Michael...
Journal Articles
The Accounting Review (2018) 93 (4): 309–333.
Published: 01 July 2018
... evidence of a reversal in pessimism in the spring. Additional analyses show that analyst forecasts exhibit less seasonality than equity returns, and that the presence of analyst forecasts in the fall is associated with attenuation in the seasonal pattern in stock returns. Overall, the evidence suggests...
Journal Articles
The Accounting Review (2015) 90 (6): 2483–2514.
Published: 01 November 2015
... cross-sectional consistency is also associated with greater analyst coverage, more accurate analyst forecasts, decreased dispersion in analyst forecasts, and stronger stock return synchronicity. Data Availability: The accounting consistency measures developed in this study are available upon request...
Journal Articles
The Accounting Review (2014) 89 (6): 2203–2231.
Published: 01 November 2014
... analyst forecasts as additional benchmarks in evaluating reported earnings because the consensus forecast underutilizes private information contained in individual analyst forecasts. We predict that measures reflecting such private information have incremental explanatory power over the consensus forecast...
Journal Articles
The Accounting Review (2013) 88 (5): 1657–1682.
Published: 01 September 2013
... firms. Analysts do not generally incorporate tax-motivated loss shifting into their earnings forecasts, resulting in more negative analyst forecast errors for firms with tax-based incentives than for firms without. Holding earnings surprises constant, however, investors react less negatively to losses...