Accounting Conservatism, Changes In Real Investment, And Analysts Earnings Forecasts
نویسندگان
چکیده
منابع مشابه
Accounting Method Heterogeneity and Analysts’ Forecasts
We examine whether accounting methods atypical within an industry affect analysts’ forecasts of future performance for a firm. Following a rich literature on accounting methods, our objective is to contribute evidence on the extent to which accounting method variability impacts information processing activities of financial statement users. We construct an index that measures how different a fi...
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ژورنال
عنوان ژورنال: Journal of Applied Business Research (JABR)
سال: 2015
ISSN: 2157-8834,0892-7626
DOI: 10.19030/jabr.v31i2.9163