Please use this identifier to cite or link to this item:
https://hdl.handle.net/20.500.12540/139
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Rahman, Md. J. | en_US |
dc.contributor.author | Zhang, Jingxin | en_US |
dc.contributor.author | Dong, Siwei | en_US |
dc.date.accessioned | 2020-07-29T07:25:49Z | - |
dc.date.available | 2020-07-29T07:25:49Z | - |
dc.date.issued | 2019 | - |
dc.identifier.citation | Rahman, M. J., Zhang, J., & Dong, S. (2019). Factors affecting the accuracy of analysts’ forecasts: A review of the literature. Academy of Accounting and Financial Studies Journal, 23(3), 1-18. | en_US |
dc.identifier.uri | https://hdl.handle.net/20.500.12540/139 | - |
dc.description.abstract | This study conducts a comprehensive review of the literature published during 1996– 2017 to identify the factors that affect the accuracy of financial analysts’ forecasts. We organize our review around three main groups, namely, (a) drivers of analyst forecast accuracy, (b) quality financial reporting, and (c) accounting standards. Among the several factors found, some factors (experience of the analyst, earnings quality, audit quality, IFRS adoption, and annual report readability) have a positive relationship with the accuracy of analysts’ forecasts while others (politically connected firms, firms audited by Non-Big 4, and international GAAP differences) have a negative relationship. Our findings contribute to future research by examining the factors affecting analyst forecast accuracy from different perspectives, which will prove to be useful for academicians, regulators, investors, and financial analysts. | en_US |
dc.format.extent | 18 pages | en_US |
dc.format.mimetype | application/pdf | en_US |
dc.language.iso | eng | en_US |
dc.publisher | Allied Business Academies | en_US |
dc.relation.ispartof | Academy of Accounting and Financial Studies Journal (AAFSJ) | en_US |
dc.rights.uri | https://creativecommons.org/licenses/by-nc/4.0/ | - |
dc.title | Factors affecting the accuracy of analysts’ forecasts: A review of the literature | en_US |
dc.type | Article | en_US |
dc.rights.license | Attribution-NonCommercial 4.0 International (CC BY-NC 4.0) | en_US |
dc.subject.keywords | Analyst Forecasts | en_US |
dc.subject.keywords | Analyst Characteristics | en_US |
dc.subject.keywords | Annual Report Readability | en_US |
dc.subject.keywords | Accounting Disclosure | en_US |
dc.subject.keywords | Forecast Accuracy | en_US |
Appears in Collections: | Scholarly Publications |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
wku_schlrs_publcn_000108.pdf | 558.12 kB | Adobe PDF | View/Open |
Page view(s)
1,103
checked on Apr 25, 2024
Download(s)
949
checked on Apr 25, 2024
Google ScholarTM
Check
This item is licensed under a Creative Commons License