Text
the Relation between a prior earnings forecast by management and analyst response to a current management forecast
This paper investigates whether the accuracy of a prior earnings forecast by management serves as an indicator to analysts of the believability of a current management forecast. Regression analysis is used to examine the relationship between the usefulness of a prior forecast by management and analyst response to a current forecast, after controlling for other determinants of believability. The results suggest that management establishes a forecasting "reputation" based on prior earnings forecasts.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| AR7101 | PSB lt.dasar - Pascasarjana | 1 |
| Penerbit | USA: American Accounting Association 1996 |
|---|---|
| Edisi | Vol. 71, No. 1, Jan., 1996 |
| Subjek | management earnings forecasts Prior Forecast Usefulness (PFU) forecast reputation SEC Safe Harbor Rule analyst forecast revisions |
| ISBN/ISSN | 00014826 |
| Klasifikasi | NONE |
| Deskripsi Fisik | 13 p. |
| Info Detail Spesifik | The Accounting Review |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas |