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Accounting Changes And The Accuracy Of Analysts Earnings Forecasts

Author

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  • BROWN, LD

Abstract

No abstract is available for this item.

Suggested Citation

  • Brown, Ld, 1983. "Accounting Changes And The Accuracy Of Analysts Earnings Forecasts," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 432-443.
    • Handle: RePEc:bla:joares:v:21:y:1983:i:2:p:432-443
    DOI: http://hdl.handle.net/10.2307/2490783
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    Citations

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    Cited by:

    1. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
    2. Peek, E., 2000. "The influence of accounting changes on financial analysts' forecast accuracy and forecasting superiority," Research Memorandum 044, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    3. Truc (Peter) Thuc Do & Huai Zhang, 2020. "Peer Effects among Financial Analysts," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 358-391, March.
    4. Keune, Marsha B. & Keune, Timothy M. & Quick, Linda A., 2017. "Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research," Journal of Accounting Literature, Elsevier, vol. 39(C), pages 52-81.
    5. Erik Peek, 2005. "The influence of accounting changes on financial analysts' forecast accuracy and forecasting superiority: Evidence from the Netherlands," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 261-295.
    6. Dennis Fan & Raymond So & Jason Yeh, 2006. "Analyst Earnings Forecasts for Publicly Traded Insurance Companies," Review of Quantitative Finance and Accounting, Springer, vol. 26(2), pages 105-136, March.

    More about this item

    Keywords

    Accounting changes; Analyst forecasts; Forecast accuracy; Earnings announcement;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G17 - Financial Economics - - General Financial Markets - - - Financial Forecasting and Simulation
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading

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