Do analysts' earnings forecasts fully reflect the information in accruals? Academic Article

abstract

• This study investigates whether analysts correctly distinguish between discretionary and nondiscretionary accruals in forecasting earnings, and finds that they do not distinguish between the two types of accruals. The findings of this study complement and extend the findings of recent studies on analyst forecast inefficiency with respect to the information in accruals using alternative research designs. ASAC 2005.

authors

• Ahmed, Anwer

published proceedings

• CANADIAN JOURNAL OF ADMINISTRATIVE SCIENCES-REVUE CANADIENNE DES SCIENCES DE L ADMINISTRATION

author list (cited authors)

• Ahmed, A. S., Nainar, S., & Zhou, J. A.

citation count

• 13

publication date

• December 2005

publisher

• Wiley  Publisher

keywords

• Accruals
• Analyst Forecast Inefficiency
• Operating Cash Flows

Digital Object Identifier (DOI)

• 10.1111/j.1936-4490.2005.tb00378.x

start page

• 329

end page

• 342

volume

• 22

issue

• 4

URL

• http://dx.doi.org/10.1111/j.1936-4490.2005.tb00378.x