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雷达卡
作者：Tanja Klettke
出版社：Springer
页数：120
出版时间：2014
语言：English
格式：pdf
内容简介：
Financial analysts provide information in their research reports and thereby help forming expectations of a firm’s future business performance. Thus, it is essential to recognize analysts who provide the most precise forecasts and the accounting literature identifies characteristics that help finding the most accurate analysts. Tanja Klettke detects new relationships and identifies two new determinants of earnings forecast accuracy. These new determinants are an analyst’s “general forecast effort” and the “number of supplementary forecasts”. Within two comprehensive empirical investigations she proves these measures’ power to explain accuracy differences. Tanja Klettke’s research helps investors and researchers to identify more accurate earnings forecasts.
Table of Content
List of Tables XI
List of Abbreviations XIII
List of Symbols XV
1 Introduction 1
2 Analysts’ general forecast effort as determinant of earnings forecast accuracy 7
2.1 Introduction 7
2.2 Related studies and hypotheses development 10
2.3 Research design and data sample 15
2.4 Results 26
2.5 Further validation of the general forecast effort measure 41
2.6 Conclusion 43
3 Analysts’ issuance of supplementary forecasts as determinant of earnings forecast accuracy 45
3.1 Introduction 45
3.2 Literature review and hypotheses development 47
3.3 Data sample 56
3.4 Research design 60
3.5 Results 66
3.6 Conclusion 86
4 Concluding remarks 89
References 95
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