Analyst information precision and small earnings surprises
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Business, Management and Accounting,Accounting
Link
http://link.springer.com/content/pdf/10.1007/s11142-016-9370-2.pdf
Reference86 articles.
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3. Abarbanell, J., & Lehavy, R. (2003). Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts’ earnings forecasts. Journal of Accounting and Economics, 36(1–3), 105–146.
4. Ackert, L. F., & Athanassakos, G. (1997). Prior uncertainty, analyst bias, and subsequent abnormal returns. Journal of Financial Research, 20(2), 263–273.
5. Badertscher, B. A., Collins, D. W., & Lys, T. Z. (2012). Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows. Journal of Accounting and Economics, 53(1–2), 330–352.
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