Copied New Determinants of Analysts Earnings Forecast Accuracy
New Determinants of Analysts Earnings Forecast Accuracy
Financial analysts provide information in their research reports and thereby help forming expectations of a firms 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 analysts general forecast effort and the number of supplementary forecasts. Within two comprehensive empirical investigations she proves these measures power to explain accuracy differences. Tanja Klettkes research helps investors and researchers to identify more accurate earnings forecasts.
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