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Analysing brokers' expertise : did analysts fully anticipate the impact of IFRS adoption on earnings ? The European evidence

Author

Listed:
  • F. Aubert

    (CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

  • Pascal Dumontier

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

Abstract

Since 2005, all European Union listed firms comply with IFRS. The resulting mandatory changes in accounting methods have substantially affected reported earnings. Using the factSet/JCF database that collects 2005 earnings forecast based on both IFRS and local GAAP for a set of European listed companies, this research document whether financial analysts were sophisticated enough to anticipate the impact of the new accounting rules on the determination of earnings.

Suggested Citation

  • F. Aubert & Pascal Dumontier, 2009. "Analysing brokers' expertise : did analysts fully anticipate the impact of IFRS adoption on earnings ? The European evidence," Post-Print halshs-00533080, HAL.
    • Handle: RePEc:hal:journl:halshs-00533080
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00533080
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