The effect of non-recurring items on analysts’ earnings forecasts

Author:

Li Nan,Su Hongtong,Dong Wanqing,Zhu Kai

Funder

National Natural Science Foundation of China

Social Sciences Major Issue Research Projects of The Ministry of Education of China

Subject of Shanghai Education Committee

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference20 articles.

1. Extraordinary items and income smoothing: A positive accounting approach;Beattie;J. Business Finance Accounting,1994

2. Financial analysts’ forecast revisions and managers’ reporting behavior;Beyer;J. Accounting Econ.,2008

3. The predictive value of interim reports for improving forecasts of future quarterly earnings;Brown;Accounting Rev.,1979

4. The marginal information content of selected items in financial statements;Castagna;J. Business Finance Accounting,1989

5. Understanding analysts’ use of stock returns and other analysts’ revisions when forecasting earnings;Clement;J. Accounting Econ.,2011

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