Changes in analysts' accrual-related forecast optimism after the disapperance of the accrual anomaly / (Record no. 9935)
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| fixed length control field | 01547nam a22002177a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20241111150929.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 241111b ph ||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER | |
| International Standard Serial Number | 2380-2154 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | OCT |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Keskek, Sami |
| 240 ## - UNIFORM TITLE | |
| Uniform title | Journal of Financial Reporting / |
| Medium | Spring 2024 |
| 245 ## - TITLE STATEMENT | |
| Title | Changes in analysts' accrual-related forecast optimism after the disapperance of the accrual anomaly / |
| Statement of responsibility, etc. | Sami Keskek and Senyo Tse |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | Vol 19 (1) pages 95-111 : |
| Other physical details | illustrations ; |
| Dimensions | 28 cm |
| 500 ## - GENERAL NOTE | |
| General note | ABSTRACT:<br/><br/>We investigate changes in analysts' accrua-related forecast optimism after the disappearance of the accrual anomaly. We find that such optimism persists in the no-anomaly period, particularly when analysts incentives are aligned with greater optimism (ite, for frms with high external financing), By contrast, the accrual-elated forecast optimism declines when analysts' incentives for optimism are low and in circumstances where analysts would have been more aware of accruals information after the anomaly became publicized (i., when analysts issued a cash low forecast). These findings suggest that analysts' incentives can offset forecast improvements that their heightened accrual awareness would otherwise allow. They also highlight the importance of considering both analysts incentives and knowledge when interpreting their forecasts. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Financial analysts |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Earnings forecasts |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accrual anomaly |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | External financing |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Tse, Senyo |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Continuing Resources |
| Suppress in OPAC | No |
No items available.