图书名称：New Determinants of Analysts’ Earnings Forecast Accuracy
作者：Tanja Klettke
出版社：Springer
页数：120
出版时间：2014                           
语言：English
格式：pdf
内容简介：
Financial analysts provide information in their research reports and thereby help forming expectations of a firm’s future business performance. Thus, it is essential to recognize analysts who provide the most precise forecasts and the accounting literature identifies characteristics that help finding the most accurate analysts. Tanja Klettke detects new relationships and identifies two new determinants of earnings forecast accuracy. These new determinants are an analyst’s “general forecast effort” and the “number of supplementary forecasts”. Within two comprehensive empirical investigations she proves these measures’ power to explain accuracy differences. Tanja Klettke’s research helps investors and researchers to identify more accurate earnings forecasts.

Table of Content
List of Tables   XI
List of Abbreviations   XIII
List of Symbols   XV
1 Introduction   1
2 Analysts’ general forecast effort as determinant of earnings forecast accuracy   7
2.1 Introduction   7
2.2 Related studies and hypotheses development   10
2.3 Research design and data sample   15
2.4 Results   26
2.5 Further validation of the general forecast effort measure   41
2.6 Conclusion   43
3 Analysts’ issuance of supplementary forecasts as determinant of earnings forecast accuracy   45
3.1 Introduction   45
3.2 Literature review and hypotheses development   47
3.3 Data sample   56
3.4 Research design   60
3.5 Results   66
3.6 Conclusion   86
4 Concluding remarks   89
References   95





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