Relevant bibliographies by topics / Earnings forecasts / Dissertations / Theses
To see the other types of publications on this topic, follow the link: Earnings forecasts.

Dissertations / Theses on the topic 'Earnings forecasts'

Author: Grafiati
Published: 4 June 2021
Last updated: 29 January 2023

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 dissertations / theses for your research on the topic 'Earnings forecasts.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

1

Packard, Heidi A. "Are long-term earnings targets forecasts?" Thesis, Massachusetts Institute of Technology, 2018. http://hdl.handle.net/1721.1/117997.

Full text
Abstract:
Thesis: Ph. D., Massachusetts Institute of Technology, Sloan School of Management, 2018.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (pages 37-39).<br>This paper examines whether earnings targets used in long-term performance-based compensation plans predict future performance. Using a sample of targets from long-term grants made to CEOs from 2007 to 2012, I find that earnings targets provide information about future earnings outcomes; however, analysts do not respond to the information targets provide at the time of disclosure. Rather, I find analysts prima
APA, Harvard, Vancouver, ISO, and other styles
2

Wang, X. (Xin). "Earnings management to meet analysts’ forecasts." Master's thesis, University of Oulu, 2016. http://urn.fi/URN:NBN:fi:oulu-201606082469.

Full text
Abstract:
The object of this thesis is to investigate the tool of earnings management firms use to meet analysts’ forecasts and then provide evidence for setting slightly meet and slightly miss as indicator of earnings management. Managers have sort of incentives to meet analysts’ forecasts. In the prior literature, managers have more motivations to meet analysts’ forecasts through earnings management than real activities. I argue that managers will manipulate discretionary accruals in order to beat analysts’ forecasts. And I also argue that slightly meet and slightly miss could be an indicator of earni
APA, Harvard, Vancouver, ISO, and other styles
3

Shaikh, Sarah. "Managerial Career Concerns and Earnings Forecasts." Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/556588.

Full text
Abstract:
Using a novel setting, I examine the relation between a CEO's career concerns and the provision of an annual earnings forecast. Specifically, I exploit staggered changes in non-compete enforcement laws in three U.S. states as a source of exogenous variation in a CEO’s career concerns. Consistent with theory suggesting that career concerns increase a manager's aversion to risk, I find that a CEO is less likely to issue an earnings forecast in periods of stricter non-compete enforcement. Further, cross-sectional analyses indicate that the lower probability of forecast issuance is more pronounced
APA, Harvard, Vancouver, ISO, and other styles
4

Smith, Kevin R. "Earnings Management Constraints and Market Reactions to Subsequent Earnings Surprises." Diss., Tucson, Arizona : University of Arizona, 2005. http://etd.library.arizona.edu/etd/GetFileServlet?file=file:///data1/pdf/etd/azu%5Fetd%5F1051%5F1%5Fm.pdf&type=application/pdf.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Jackson, Andrew Blair Accounting Australian School of Business UNSW. "Stock return volatility surrounding management earnings forecasts." Awarded by:University of New South Wales. Accounting, 2010. http://handle.unsw.edu.au/1959.4/44839.

Full text
Abstract:
The primary aim of this study is to investigate the stock return volatility surrounding management earnings forecasts. Disclosure by managers of expected earnings are particularly important communications, and as such, it is important to understand the capital market implications surrounding them. In doing so, the research questions are essentially aimed at examining the stock return volatility, first, at the release of a management earnings forecast, and second, at the eventual announcement of the realised earnings for that period. The first test investigates whether there is an increase i
APA, Harvard, Vancouver, ISO, and other styles
6

Runyan, Bruce Wayne. "The effect of multinationality on management earnings forecasts." Texas A&M University, 2003. http://hdl.handle.net/1969.1/2272.

Full text
Abstract:
This study examines the relationship between a firm??s degree of multinationality and its managers?? earnings forecasts. Firms with a high degree of multinationality are subject to greater uncertainty regarding earnings forecasts due to the additional risk resulting from the more complex multinational environment. Prior research demonstrates that firms that fail to meet or beat market expectations experience disproportionate market losses at earnings announcement dates. The complexities and greater uncertainty resulting from higher levels of multinationality are expected to be negatively assoc
APA, Harvard, Vancouver, ISO, and other styles
7

Trinh, Chau Thi My. "Earnings forecasts : model development, evaluation and theoretical analysis." Thesis, University of Bristol, 2015. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.686827.

Full text
Abstract:
Earnings forecasts are an important input for equity valuation and asset allocation decision. Nevertheless, there are many contradictory findings about the most accurate model as well as the best proxy for the market expectation of future earnings in the literature. Hence, with the aim of providing solutions to these problems, this thesis comprises four main studies of different issues related to forecasting earnings.
APA, Harvard, Vancouver, ISO, and other styles
8

Markarian, Garen. "Analyst Forecasts, Earnings Management, and Insider Trading Patterns." Case Western Reserve University School of Graduate Studies / OhioLINK, 2005. http://rave.ohiolink.edu/etdc/view?acc_num=case1102058931.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Kala, Tejshree. "Does the manager matter to users of management earnings forecasts?" Phd thesis, Canberra, ACT : The Australian National University, 2018. http://hdl.handle.net/1885/148174.

Full text
Abstract:
Prior research provides evidence on how manager attributes affect characteristics of management earnings forecasts and how firm characteristics affect market participants’ perception of the credibility of management earnings forecasts. Using a manager-firm matched panel dataset, this thesis examines whether the perceived credibility of management earnings forecasts, as measured by investors’ and analysts’ responses to management earnings forecasts news, are influenced by: (1) the forecasting track records of individual managers, and (2) manager attr
APA, Harvard, Vancouver, ISO, and other styles
10

Cairney, Timothy D. "Credibility of annual management earnings forecasts : theory and evidence /." Diss., This resource online, 1994. http://scholar.lib.vt.edu/theses/available/etd-06062008-164623/.

Full text
APA, Harvard, Vancouver, ISO, and other styles
11

Koch, Adam Stuart. "Financial distress and the credibility of management earnings forecasts /." Digital version accessible at:, 1999. http://wwwlib.umi.com/cr/utexas/main.

Full text
APA, Harvard, Vancouver, ISO, and other styles
12

Huseman, Olivia Grace. "Properties of management earnings forecasts following mergers and acquisitions." Diss., University of Iowa, 2017. https://ir.uiowa.edu/etd/5511.

Full text
Abstract:
I study how the properties of management earnings forecasts change after a firm merges with or acquires another company. I find management is more likely to issue a forecast in a merger or an acquisition firm-year than in a non-M&A firm-year. Compared to forecasts issued by the firm in non-M&A periods, the first forecast issued after completing an M&A deal is less likely to be bundled with an earnings announcement and the forecast range is wider, although more likely to be optimistic than non-M&A forecasts. I find the increase in forecast range width and optimism persist in forecasts issued up
APA, Harvard, Vancouver, ISO, and other styles
13

Macalister, Hamish Campbell. "Aggregate earnings, forecasts and revisions: evaluation of the information in, and characteristics of, aggregated analysts' forecasts." Thesis, University of Auckland, 2011. http://hdl.handle.net/2292/7213.

Full text
Abstract:
I investigate the information in aggregated US equity analysts' earnings forecasts. Despite a voluminous body of research evaluating the information in, and characteristics of, equity analysts' forecasts, relatively little is known regarding aggregated forecasts. However, Kothari, Lewellen and Warner (2006) demonstrate how estimated relationships between, for example, earnings and returns may differ markedly at the aggregate level compared with the individual stock level. I generate time series of aggregated forecast earnings, aggregated forecast revisions and aggregated realized earnings for
APA, Harvard, Vancouver, ISO, and other styles
14

Coulton, Jeffrey James Accounting Australian School of Business UNSW. "The strategic use of prior-period benchmark disclosures in management earnings forecasts." Awarded by:University of New South Wales. Accounting, 2005. http://handle.unsw.edu.au/1959.4/22818.

Full text
Abstract:
I investigate the way in which Australian managers issue their earnings forecasts, and the impact this has on the reaction of equity investors and security analysts. Using a sample of 233 management earnings forecasts issued from 1994 to 2001, I find that managers are more likely to issue earnings forecasts when they have bad earnings news than good earnings news. I find that a vast majority of forecasts are ???framed??? by the use of an accompanying earnings benchmark. Forecasts are issued with varying degrees of specificity (or precision) and also with variation in additional accompanying di
APA, Harvard, Vancouver, ISO, and other styles
15

Kim, Ja Ryong. "Improving practices of price and earnings estimations." Thesis, University of Edinburgh, 2015. http://hdl.handle.net/1842/16193.

Full text
Abstract:
Despite extensive research on price and earnings estimations, there are still puzzling results that have not been resolved. One of the puzzles in price estimation is that multiples using earnings forecasts outperform multiples using the residual income model (Liu, Nissim and Thomas, 2002). This puzzle undermines the validity of theory-based valuation models, which are originated from valuation theory and have been developed over the century. The first two projects of this thesis address this puzzle and explain mathematically how the pricing error of a multiple is determined by the correlation
APA, Harvard, Vancouver, ISO, and other styles
16

Sommers, Gregory Alan. "Market response to revisions in analysts' future years' earnings forecasts." Connect to resource, 2002. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1261245723.

Full text
APA, Harvard, Vancouver, ISO, and other styles
17

Komutphong, Thitiphol. "The usefulness of analysts' cash flow forecasts and analysts' earnings forecasts excluded by I/B/E/S." Thesis, Lancaster University, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.497755.

Full text
Abstract:
This thesis reports the results of three studies that investigate the properties of analyst forecasts of US firms provided by I/B/E/S. Firstly, using annual I/B/E/S detail forecasts for US firms from 1993 through 2004, I document that analyst cash flow forecasts are superior to forecasts generated by statistical models across three forecast horizons. This property, however, declines in forecast horizon. More specifically, analyst cash flow forecasts with longer horizons appear to be much closer to forecasts generated by the simple adjustments of earnings forecasts. In addition, I investigate t
APA, Harvard, Vancouver, ISO, and other styles
18

Bagntasarian, Anachit. "The impact of CEO compensation, analysts' characteristics, earnings management and country governability on analysts' earnings forecasts." Thesis, University of Sussex, 2018. http://sro.sussex.ac.uk/id/eprint/76656/.

Full text
Abstract:
This thesis examines the impact of CEO compensation, analysts' characteristics, earnings management and country governability on the accuracy of analysts' earnings forecasts. In summary, the thesis includes the following chapters: Firstly, Chapter 2 examines the interplay between CEO compensation and analysts' forecast errors over different forecasting horizons. A unique analyst-level sample for U.S. firms covering the period between 1992 and 2015 has been employed. Evidence obtained from this analysis suggests that CEO compensation, measured by various forms such as restricted stock holdings
APA, Harvard, Vancouver, ISO, and other styles
19

Tian, Shu. "An evaluation of financial analysts' earnings forecasts across nine Asian countries." Thesis, University of Macau, 2005. http://umaclib3.umac.mo/record=b1636260.

Full text
APA, Harvard, Vancouver, ISO, and other styles
20

Constantinou, Constantina Philippou. "The relative informativeness of financial analysts' earnings forecasts and stock recommendations." Thesis, University of Manchester, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488446.

Full text
Abstract:
Analysts are a major source of information in equity markets. Therefore, their earnings forecasts and stock recommendations are likely to be important for understanding how equity markets work. Analysts' earnings forecasts arc generally, optimistic and their buy/hold/sell recommendations influence stock prices. However, whether (and how) they underreact or overreact to information Is not yet clear. The present thesis discusses tile underreaction/overreaction issues and examines the information contents of analysts' recommendations.
APA, Harvard, Vancouver, ISO, and other styles
21

Allee, Kristian Dietrich. "Estimating cost of equity capital with time-series forecasts of earnings." [Bloomington, Ind.] : Indiana University, 2008. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3331266.

Full text
Abstract:
Thesis (Ph.D.)--Indiana University, Kelley School of Business, 2008.<br>Title from PDF t.p. (viewed on Jul 23, 2009). Source: Dissertation Abstracts International, Volume: 69-11, Section: A, page: 4394. Adviser: James M. Wahlen.
APA, Harvard, Vancouver, ISO, and other styles
22

Pae, Jinhan. "Earnings management and its impact on the information content of earnings and the properties of analysts forecasts." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0023/NQ38951.pdf.

Full text
APA, Harvard, Vancouver, ISO, and other styles
23

Yu, Yin. "Essays on the Use of Earnings Dynamics as an Earnings Benchmark by Financial Market Participants." University of Cincinnati / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1282062083.

Full text
APA, Harvard, Vancouver, ISO, and other styles
24

Alexandrou, George A. "Wealth and earnings implications of corporate divestments : an empirical analysis of stock returns and analysts' forecasts of earnings." Thesis, City University London, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.271108.

Full text
APA, Harvard, Vancouver, ISO, and other styles
25

Kwack, So Yean. "Impact of Connections Within the Top Management Team on Managerial Turnover, Earnings Management, and Voluntary Disclosure." Diss., Temple University Libraries, 2016. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/375196.

Full text
Abstract:
Business Administration/Accounting<br>Ph.D.<br>The top management team is important to understand as the executives within the top management team would have long-term implications for a firm's investment, operating and financing decisions which would affect the firm value. As these executives may have pre-existing connections outside the current firm, they are likely to be affected by these connections within the top management team. In this dissertation, I draw upon the literature in sociology that discusses different mechanisms of connections; 1) better information transfer, 2) cohesion and
APA, Harvard, Vancouver, ISO, and other styles
26

Hennessey, Sean Michael. "The properties of revision of earnings forecasts by financial analysts : Canadian evidence." Thesis, Lancaster University, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.358104.

Full text
APA, Harvard, Vancouver, ISO, and other styles
27

Markarian, Garen Bricker Robert. "Analyst forecasts, earnings management and insider trading patterns incidence and performance consequences." Saarbrücken VDM Verlag Dr. Müller, 2005. http://d-nb.info/98940272X/04.

Full text
APA, Harvard, Vancouver, ISO, and other styles
28

Martin, Kris Rowland. "The Effect of Accounting Method Choice on Earnings Quality: A Study of Analysts' Forecasts of Earnings and Book Value." Diss., Virginia Tech, 2002. http://hdl.handle.net/10919/29240.

Full text
Abstract:
Whether the quality of a firm's reported earnings affects investors' ability to predict future earnings and stock returns is still a subject of much debate among accounting researchers. Lev (1989) suggests that low quality earnings may be causing the relatively low correlation between reported earnings and stock returns (or the market's evaluation of future earnings). This dissertation used the valuation model described in Ohlson (1995) and Feltham and Ohlson (1995) to explore the possible links between accounting method choices and the ability of investors to use reported earnings to predict
APA, Harvard, Vancouver, ISO, and other styles
29

Leece, Ryan Don. "Enterprise Risk Management, Earnings Predictability and the Cost of Debt." Diss., Virginia Tech, 2012. http://hdl.handle.net/10919/37506.

Full text
Abstract:
The extant academic literature considers enterprise risk management (ERM) to be the fundamental paradigm for managing the portfolio of risks confronting organizations. However, there is debate as to whether ERM actually enhances stakeholder value. This study investigates whether ERM is associated with increased earnings predictability and a lower risk of firm failure, two theoretical predications regarding ERMâ s impact on stakeholder value. My research utilizes the Security and Exchange Commissionâ s (SEC) enhanced proxy statement disclosures as of February 28th, 2010 to measure ERM perf
APA, Harvard, Vancouver, ISO, and other styles
30

Mira, Svetlana. "The determinants of the accuracy of analysts' earnings forecasts : a UK corporate perspective." Thesis, Cardiff University, 2006. http://orca.cf.ac.uk/55425/.

Full text
Abstract:
The thesis comprises eight chapters. Following the introduction, the hypothesis of the thesis are presented. Then, the literature review outlines the studies that have touched upon the issues addressed in the thesis. Next, the methodology of the research is discussed. The results of the research are examined in the next three chapters, with concluding remarks provided in the final chapter. The reported evidence implies that the explored recommendations of The Code of Best Practices (Cadbury, 1992) are ineffective, in most of the cases, at mitigating the agency disclosure problem. Indeed, there
APA, Harvard, Vancouver, ISO, and other styles
31

"Management earnings forecasts, cash flow forecasts and earnings management." ARIZONA STATE UNIVERSITY, 2008. http://pqdtopen.proquest.com/#viewpdf?dispub=3318443.

Full text
APA, Harvard, Vancouver, ISO, and other styles
32

Lee, Tin-Huei, and 李婷慧. "Voluntary earnings forecasts and analysts' forecasts." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/66958974263022271759.

Full text
APA, Harvard, Vancouver, ISO, and other styles
33

Ying, Yang Shang, and 楊尚穎. "The Interaction of Management Earnings Forecasts and Financial Analysts'' Earnings Forecasts." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/95044392050364242164.

Full text
Abstract:
碩士<br>輔仁大學<br>金融研究所<br>90<br>The research focuses on two points: If financial analysts’ earnings forecast can be treat as market expect value; and after the management forecast, when the financial analysts’ earnings forecast revision direction is the same as management forecast, the abnormal return is bigger or not. Data consist of a sample of 353 companies of annual earnings per forecast for the period 2000 and 2001,the management and financial analysts earnings forecast comes from TEJ. The result is as follows: First, the financial analysts’ earnings forecast can be tre
APA, Harvard, Vancouver, ISO, and other styles
34

Kuan, Hsin-Yi, and 官心怡. "Management Earnings Forecasts as Targets for Earnings Manipulation." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/45064995737247588217.

Full text
APA, Harvard, Vancouver, ISO, and other styles
35

Ting, Wei, and 丁緯. "Title of Thesis: The Type of Earnings Forecast Error and the influence of management financial forecasts on the accuracy of analyst earnings forecasts: the effect of earning level." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/07817753222667689234.

Full text
Abstract:
碩士<br>淡江大學<br>會計學系<br>92<br>Many studies explored analysts’ forecast error type; however, the results are mixed. All of the over optimistic, over-reaction, and under-reaction types were supported. Based on psychology’s heuristic viewpoint, this study explores analysts’ and management’ earnings forecast error type. Then the relationship between the earnings level and forecast error is investigated. In addition, both the management financial forecasts and the analyst earnings forecasts are the important information for investors. The endogenous relationship between these two kinds forecasts impl
APA, Harvard, Vancouver, ISO, and other styles
36

Hu, Yung-Chun, and 胡永純. "The Association between the Earnings Forecasts and Earnings Management." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/86089741788266918687.

Full text
APA, Harvard, Vancouver, ISO, and other styles
37

Chou, Ying-Yan, and 周櫻燕. "The impact of earnings management on analysts’ earnings forecasts." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/90733671649466259678.

Full text
Abstract:
碩士<br>中國文化大學<br>會計研究所<br>97<br>The main purpose of this study is to investigate the impact of earnings management on analysts’ earnings forecasts. The research firms in the fourth quarter of 2007, analysts forecast earnings targets, the use of advanced Jones model abnormal accruals as a measure of earnings management. Empirical results show that earnings management and analyst earnings forecast accuracy to the relationship between negative, indicating the high earnings management analyst in the company's higher forecast accuracy. The empirical results of this may be interpreted as corporate ea
APA, Harvard, Vancouver, ISO, and other styles
38

Huang, Wei-Shang, and 黃煒翔. "Information Content of Earnings Forecasts Revision." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/30565436494954561376.

Full text
Abstract:
碩士<br>國立中興大學<br>企業管理學系<br>85<br>This thesis applies Intervention Model(IVM) to analyze about information contents of earnings forecasting revisions. In the past, previous research on forecasts of earnings forecasting has applied Market Model. The shortcoming of this method is that it ignores the rectification of outliers. So in this thesis,we input dummy variables to calculate the abnormal returns in order to make correct conclusions.Besides,we apply Market Model to calculate Abnormal Retur
APA, Harvard, Vancouver, ISO, and other styles
39

Chen, Yi-Ling, and 陳怡玲. "The value relevance of earnings forecasts." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/87048337816335650679.

Full text
Abstract:
碩士<br>國立臺灣大學<br>會計學研究所<br>91<br>Based on Ohlson (1995) valuation model, this study investigates whether the management forecast earnings is relevant to stock price and its explanatory power incremental to historical earnings, when explanatory power is defined in terms of the ability to explain cross-sectional stock prices. The data are collected from Taiwan Economic News Journal for the period from 1997~2001. The results are summarized as follows: 1.In the regression of the market value of equity, historical abnormal earnings, forecast abnormal earnings and equity book va
APA, Harvard, Vancouver, ISO, and other styles
40

吳俊濱. "Management earnings forecasts and SOX302、SOX404." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/71014132401474870790.

Full text
Abstract:
碩士<br>國立政治大學<br>會計研究所<br>99<br>The main purpose of this thesis is to investigate the relation among SOX302, SOX404 and the accuracy of management earnings forecasts. Using a sample of S&P listed companies during the period 2002-2009, I address the following issues: (1) whether companies with effective internal controls under SOX302 have lower earnings forecast accuracy, compared with those under SOX404; (2) in the SOX404 context, whether companies with firm-level material weaknesses have lower earnings forecasts accuracy, compared with those with account-specific material weaknesses. As p
APA, Harvard, Vancouver, ISO, and other styles
41

邱逸婷. "Gender difference and management earnings forecasts." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/42019525200759424395.

Full text
Abstract:
碩士<br>國立政治大學<br>會計研究所<br>99<br>In this thesis, I explore the association between gender differences and the management earnings forecasts. Prior studies show that, in general, women are more risk adverse and act more ethically than man. Therefore, I examine whether the gender of management affects the bias and accuracy of management earnings forecasts. Consistent with my predictions, the results show that female CEOs release more conservative forecasts than their male CEOs counterparts. Moreover, I also find that female CEOs issue less accurate earnings forecasts compared to male CEOs. Overall
APA, Harvard, Vancouver, ISO, and other styles
42

蔡淳安. "Insider Trading and Analysts' Earnings Forecasts." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/bzj3g4.

Full text
Abstract:
碩士<br>輔仁大學<br>會計學系碩士班<br>107<br>This study aims to examine the relation between insider trading and the Analysts' Earnings Forecasts precision. This study adopts Beneish and Vargus’s （2002）approach to measure abnormal net insider buying and abnormal net insider selling. The sample of this study consists of the listed firms in Taiwan during 2000-2018.The empirical results of this study show that firms with more abnormal net insider buying and firms with more abnormal net insider selling have greater analysts' earnings forecasts error and dispersion. This study performs several sensitivity tests
APA, Harvard, Vancouver, ISO, and other styles
43

Tang, Hua-chi, and 唐華祺. "Earnings Management, Management Forecasts and Analyst Forecasts: The Evidence from China." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/57456474943922100867.

Full text
Abstract:
碩士<br>國立臺灣師範大學<br>管理研究所<br>102<br>The objective of this paper is to investigate whether firms manipulate reported earnings to avoid the threshold for mandatory management forecasts. Financial analysts are specialists in interpreting information about firms. Thus, we examine whether analysts discount appropriately for earnings management when they issue earnings forecasts for the firms. We also examine how analysts’ coverage affects the extent of management earnings forecast bias. We collect management forecasts of earnings issued by Chinese listed firms from 2010 to 2012. We find that firms w
APA, Harvard, Vancouver, ISO, and other styles
44

Xu, Le. "Predictable errors in financial analysts' annual earnings forecasts and the evaluation of earnings forecast -based securities returns anomalies." 2003. https://scholarworks.umass.edu/dissertations/AAI3110570.

Full text
Abstract:
This study addresses certain properties of the analysts' forecasts adjusted by predictable error patterns and re-examines the association between subsequent abnormal securities returns and two earnings forecast-based measures (Elgers, Lo, and Pfeiffer, 2001; Frankel and Lee, 1998). The adjusted analysts' forecasts are found to be more accurate than the unadjusted analysts' forecasts, especially for firms with prior poor performance. Furthermore, the study shows that the adjusted analysts' forecasts are improved proxies for market expectations of earnings, compared to the unadjusted analysts' f
APA, Harvard, Vancouver, ISO, and other styles
45

Chiang, Jen-Wei, and 蔣仁偉. "The Impact of Audit Committee on Management Earnings Forecasts and Analysts’ Forecasts." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/62k9z2.

Full text
Abstract:
碩士<br>國立臺中科技大學<br>會計資訊系會計與財稅碩士班<br>103<br>Because of the Securities and Exchange Act amended, a company issued stock shall establish either an audit committee or a supervisor, as well as voluntary financial forecast instead of mandatory financial forecast. The purpose of this study is to exam whether the audit committee affects management voluntary earnings forecasts willingness and accuracy of forecasts. We collect data from listed firms in the Taiwan Stock Exchange during 2007-2013 and find that firms with audit committee prefer announced management voluntary earnings forecasts. Their foreca
APA, Harvard, Vancouver, ISO, and other styles
46

Chang, Chun-Ming, and 張峻銘. "The Analyst Earnings Forecasts and Investors Holdings." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/71886855081255395736.

Full text
Abstract:
碩士<br>國立中正大學<br>會計所<br>94<br>The main purpose of the study is to investigate whether analyst earnings forecast will be influenced by the trading behaviors of insiders and various types of investors including QFIIs, mutual funds, and securities firms. This study is based on monthly analyst forecast consensus data and monthly insider and institutional stock holding provided by Taiwan Economic Journal. The main findings of this study are summarized as follows： 1、The analyst earnings forecast consensus are mostly over-optimistic, but will be revised downward as the earnings announcement date is ap
APA, Harvard, Vancouver, ISO, and other styles
47

Shih, Tsern-Pey, and 施岑佩. "Earnings Predictability and Bias in Analysts'' Forecasts." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/94383036574552281371.

Full text
APA, Harvard, Vancouver, ISO, and other styles
48

Wu, Jing-yi, and 吳靜怡. "Analyst’s Earnings Forecasts and Stock Price Reaction." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/58332232614744587830.

Full text
Abstract:
碩士<br>國立高雄第一科技大學<br>財務管理研究所<br>103<br>Analysts&apos;&apos; earnings forecast is one of the factors investors collect to make decision for buying or selling stocks. This paper explores whether the revisions of the earnings forecast from the Taiwan analysts affect stock prices. The paper finds share prices are affected by that analyst’s earnings forecast revisions. Furtherly, while the analysts divided into three groups, foreign brokerage, investment adviser and securities, the relation between of the returns and the revision of earnings forecasts of analysts from investment adviser or dealers i
APA, Harvard, Vancouver, ISO, and other styles
49

Yu-TingLee and 李裕婷. "Customer-Base Concentration and Analysts’ Earnings Forecasts." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/70999213896352803461.

Full text
Abstract:
碩士<br>國立成功大學<br>財務金融研究所碩士在職專班<br>104<br>Prior studies suggest that customer-base concentration firms are quite common in the capital market and the effects of customer-base concentration on firm performance exist two kinds of viewpoints. In this study, we use samples from 2001 to 2012 listed companies in the U.S. to investigate the relationship between customer-base concentration and analysts’ earnings forecast behaviors. Also, we use several analysts’ forecast attributes, such as analysts’ earnings forecasts accuracy, analysts following, and analysts’ forecast dispersion. The empirical result
APA, Harvard, Vancouver, ISO, and other styles
50

CHEN, TZU-YU, and 陳子榆. "Key Audit Matters and Analysts' Earnings Forecasts." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/3682cw.

Full text
Abstract:
碩士<br>輔仁大學<br>會計學系碩士班<br>106<br>In recent years, the financial crisis has continued to occur, which has led to the low confidence of audit report users. Many auditing standards-setting organizations have begun to reform audit report. In January 2015, the International Auditing Standards Board issued the international auditing standard No. 700 “Forming opinions on financial statements and issuing reports”. In September of the same year, Taiwan Auditing Standards Board also issued Taiwan auditing standard No. 57 “Financial Statements Audit Report”. This standard requires the regulated firms to d
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the bibliographies on the topic 'Earnings forecasts' for other source types:
Journal articles Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography