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Determinants of earnings forecast error, earnings forecast revision and earnings forecast accuracy

  • ​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?

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Metadaten
Author:Sebastian Gell
DOI:https://doi.org/10.1007/978-3-8349-3937-1
ISBN:978-3-8349-3936-4
ISBN:978-3-8349-3937-1
Publisher:Springer Gabler
Place of publication:Wiesbaden
Document Type:Book
Language:English
Year of Completion:2012
Date of the Publication (Server):2021/09/28
Length:XXIV, 125 Seiten
Note:
Titel in der Buchreihe: Quantitatives Controlling
Link:https://doi.org/10.1007/978-3-8349-3937-1
Zugriffsart:bezahl
Institutes:FH Aachen / Fachbereich Wirtschaftswissenschaften