Determinants of earnings forecast error, earnings forecast revision and earnings forecast accuracy
著者
書誌事項
Determinants of earnings forecast error, earnings forecast revision and earnings forecast accuracy
(Research, . Quantitatives controlling / herausgegeben von C. Homburg)
Springer Gabler, c2012
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注記
Originally presented as the author's thesis (doctoral)--University of Cologne, 2011
Includes bibliographical references (p. 115-125)
内容説明・目次
内容説明
Earnings forecasts are ubiquitous in today's financial markets. They are essential indicators of future firm performance and a starting point for firm valuation. Extremely inaccurate and overoptimistic forecasts during the most recent financial crisis have raised serious doubts regarding the reliability of such forecasts. This thesis therefore investigates new determinants of forecast errors and accuracy. In addition, new determinants of forecast revisions are examined. More specifically, the thesis answers the following questions: 1) How do analyst incentives lead to forecast errors? 2) How do changes in analyst incentives lead to forecast revisions?, and 3) What factors drive differences in forecast accuracy?
目次
Determinations of Earnigs Forecast Errors
Using Forecast Errors to Explain Revisions
The Impact of Forecast Effort and Investment Advice on Accuracy
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