Financial statement comparability and analysts’ optimism for accruals
Author:
Funder
Korea University
University of Macau
Publisher
Elsevier BV
Subject
Accounting
Reference88 articles.
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3. Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts' earnings forecasts;Abarbanell;Journal of Accounting and Economics,2003
4. Letting the “tail wag the dog”: The debate over GAAP versus street earnings revisited;Abarbanell;Contemporary Accounting Research,2007
5. Analysts' use of information about permanent and transitory earnings components in forecasting annual EPS;Ali;The Accounting Review,1992
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