Titlebook: Determinants of Earnings Forecast Error, Earnings Forecast Revision and Earnings Forecast Accuracy; Sebastian Gell Book 2012 Springer Gabl

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Introduction,t recent financial crisis have raised serious doubts regarding the reliability of such forecasts. In addition, the academic literature attributes systematic biases in forecasts to analyst incentives other than providing truthful earnings forecasts. These incentives result from analysts serving market participants with different needs.

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Using forecast errors to explain revisions,iscal year. However, analyst incentives to bias the forecast might change over the course of the year because the initial incentive to bias a forecast optimistically will be dominated by other incentives such as to be the most accurate forecaster at the end of the year. To improve forecast accuracy,

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Astrophysics and Space Science Libraryrk pursue a number of different objectives leading to potential conflicts of interest. The interactions and interdependencies as well as the differing objectives of the different groups of market participants also impact the information content and quality of earnings forecasts.

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The Electromagnetic Field Equationsor effort). In this chapter, I identify two new determinants of forecast accuracy, namely general forecast effort and the provision of investment advice. The identification of these determinants significantly contributes to existing literature. The results show that investors can use aggregate forec

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