Implications of Cost Behavior for Analysts' Earnings Forecasts
نویسندگان
چکیده
منابع مشابه
Analysts’ Earnings Forecast Errors and Cost Behavior
The objective of this study is to examine whether analysts fully incorporate a nonproportionate algorithm of cost-change relative to revenue-change in forecasting earnings. We conjecture that the errors in analysts’ earnings forecasts made in the first month after the fiscal year-end are largely due to the errors in estimating expenses as a result of analysts’ use of a proportionate cost-change...
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ژورنال
عنوان ژورنال: Journal of Management Accounting Research
سال: 2015
ISSN: 1558-8033,1049-2127
DOI: 10.2308/jmar-51073