ANALYSTS FORECASTS AS EARNINGS EXPECTATIONS

被引:346
作者
OBRIEN, PC
机构
关键词
D O I
10.1016/0165-4101(88)90023-7
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
引用
收藏
页码:53 / 83
页数:31
相关论文
共 27 条
[1]   EMPIRICAL EVALUATION OF ACCOUNTING INCOME NUMBERS [J].
BALL, R ;
BROWN, P .
JOURNAL OF ACCOUNTING RESEARCH, 1968, 6 (02) :159-178
[2]   ACCURACY OF ANALYSTS FORECASTS OF EARNINGS PER SHARE [J].
BAREFIELD, RM ;
COMISKEY, EE .
JOURNAL OF BUSINESS RESEARCH, 1975, 3 (03) :241-252
[3]   COMBINATION OF FORECASTS [J].
BATES, JM ;
GRANGER, CWJ .
OPERATIONAL RESEARCH QUARTERLY, 1969, 20 (04) :451-&
[4]   ASSOCIATION BETWEEN UNSYSTEMATIC SECURITY RETURNS AND THE MAGNITUDE OF EARNINGS FORECAST ERRORS [J].
BEAVER, WH ;
CLARKE, R ;
WRIGHT, WF .
JOURNAL OF ACCOUNTING RESEARCH, 1979, 17 (02) :316-340
[5]   AN INFORMATION INTERPRETATION OF FINANCIAL ANALYST SUPERIORITY IN FORECASTING EARNINGS [J].
BROWN, LD ;
RICHARDSON, GD ;
SCHWAGER, SJ .
JOURNAL OF ACCOUNTING RESEARCH, 1987, 25 (01) :49-67
[6]   SECURITY ANALYST SUPERIORITY RELATIVE TO UNIVARIATE TIME-SERIES MODELS IN FORECASTING QUARTERLY EARNINGS [J].
BROWN, LD ;
HAGERMAN, RL ;
GRIFFIN, PA ;
ZMIJEWSKI, ME .
JOURNAL OF ACCOUNTING & ECONOMICS, 1987, 9 (01) :61-87
[7]   SUPERIORITY OF ANALYST FORECASTS AS MEASURES OF EXPECTATIONS - EVIDENCE FROM EARNINGS [J].
BROWN, LD ;
ROZEFF, MS .
JOURNAL OF FINANCE, 1978, 33 (01) :1-16
[8]  
BROWN LD, 1987, IN PRESS J ACCOUNTIN, V9
[9]  
BROWN P, 1984, STUDIES ACCOUNTING R, V21
[10]   A MULTIVARIATE-ANALYSIS OF ANNUAL EARNINGS FORECASTS GENERATED FROM QUARTERLY FORECASTS OF FINANCIAL ANALYSTS AND UNIVARIATE TIME-SERIES MODELS [J].
COLLINS, WA ;
HOPWOOD, WS .
JOURNAL OF ACCOUNTING RESEARCH, 1980, 18 (02) :390-406