Do analysts' earnings forecasts fully reflect the information in accruals?
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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.
CANADIAN JOURNAL OF ADMINISTRATIVE SCIENCES-REVUE CANADIENNE DES SCIENCES DE L ADMINISTRATION
author list (cited authors)
Ahmed, A. S., Nainar, S., & Zhou, J. A.
complete list of authors
Ahmed, AS||Nainar, SMK||Zhou, JA