Los pronósticos de los analistas como incentivo a la manipulación del resultado
Author:
Affiliation:
1. Departamento de Contabilidad y Finanzas, Universidad de Zaragoza, Zaragoza, España
Publisher
Informa UK Limited
Subject
Economics and Econometrics,Finance,Accounting
Link
https://www.tandfonline.com/doi/pdf/10.1080/02102412.2017.1371977
Reference62 articles.
1. Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts’ earnings forecasts
2. Regularities in the equity price response to earnings announcements in Spain
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