1-6 of 6
Keywords: analyst forecasts
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
The Accounting Review (2023) 98 (6): 253–281.
Published: 01 October 2023
... by Mark T. Bradshaw, under the Senior Editorship of Mary E. Barth. 25 10 2021 10 03 2023 15 03 2023 2023 financial statement benchmarking peer benchmarking analyst forecasts CEO compensation peer-based valuation XBRL This study proposes a new measure...
Journal Articles
The Accounting Review (2020) 95 (1): 165–189.
Published: 01 January 2020
... of Mark L. DeFond. September 2016 April 2019 2020 limited attention analyst forecasts earnings announcements clustering Our study contributes to the capital market research on limited attention. Prior research examines how clustered information events (e.g., earnings...
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...