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The influence of accounting changes on financial analysts' forecast accuracy and forecasting superiority

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  • Peek, E.

    (Accounting & Information Management)

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  • 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).
    • Handle: RePEc:unm:umamet:2000044
    DOI: 10.26481/umamet.2000044
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    References listed on IDEAS

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    1. Sudipta Basu & LeeSeok Hwang & Ching‐Lih Jan, 1998. "International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 25(9‐10), pages 1207-1247, November.
    2. R. Schattke & R. Vergoossen, 1996. "Barriers to Interpretation—A Case Study of Philips Electronics NV," Accounting and Business Research, Taylor & Francis Journals, vol. 27(1), pages 72-84.
    3. Brown, Ld, 1983. "Accounting Changes And The Accuracy Of Analysts Earnings Forecasts," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 432-443.
    4. Brown, Ld & Richardson, Gd & Schwager, Sj, 1987. "An Information Interpretation Of Financial Analyst Superiority In Forecasting Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 25(1), pages 49-67.
    5. Degeorge, Francois & Patel, Jayendu & Zeckhauser, Richard, 1999. "Earnings Management to Exceed Thresholds," The Journal of Business, University of Chicago Press, vol. 72(1), pages 1-33, January.
    6. Davidson, Russell & MacKinnon, James G., 1993. "Estimation and Inference in Econometrics," OUP Catalogue, Oxford University Press, number 9780195060119.
    7. Bannister, James W & Newman, Harry A, 1996. "Accrual Usage to Manage Earnings toward Financial Analysts' Forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 7(3), pages 259-278, November.
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