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Record identifier : 568029
Personal Name - Primary Intelectual Responsibility : Hsieh, Pei-Gin
Title and statement of responsibility : Analyst forecast error: Evidence from restated earnings and analyst affiliation [Thesis]
Publication, Distribution,Etc. : Case Western Reserve University, 2005
Language of the Item : eng
Dissertation of thesis details and type of degree : Ph.D.
Body granting the degree : , Case Western Reserve University
Summary or Abstract : I examine analyst forecast errors using restated earnings as the benchmark. While prior research has shown analyst forecasts are only slightly below earnings, suspicion exists that some element of this may be related to analysts following company guidance. If analyst forecast accuracy occurs because of analysts' reliance on management guidance, then this superiority should diminish when using earnings that are clearer of earnings manipulation, i.e. final earnings. Final earnings are restated earnings for restatement firms, and reported earnings for non-restatement firms. In addition, if forecast errors and earnings surprises are merely the results of game playing between analysts and managers, then the appropriateness of using such benchmarks is subject to doubt..
Topical Name Used as Subject : Accounting, Finance
Information of biblio record : TL
 
 
 
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