The association between analysts' forecast revisions and earnings components: The evidence of FRS 3

British Accounting Review

Volumn 34, Issue 1, 2002, Pages 1-26

  Lin, Stephen ^a  

^a UNIVERSITY OF MANCHESTER   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0036292351     PISSN: 08908389     EISSN: None     Source Type: Journal    
DOI: 10.1006/bare.2001.0179     Document Type: Article

References (28)

1. 'Do analysts' earnings forecasts incorporate information in prior stock price changes?'
2. 'Fundamental analysis, future earnings, and stock prices'
3. 'FRS 3 will be 'confusing'
4. 'Happy ending for addicted analysts'
5. 'Further evidence on the impacts of SFAS 52 on analysts' earnings forecasts'
6. 'Segment earnings disclosure and the ability of security analysts to forecast earnings per share'
7. 'The conservatism principle and the asymmetric timeliness of earnings'
8. 'The accuracy and rationality of earnings forecast by UK analysts'
9. 'Do security analysts overreact?
10. 'Inefficiency in analysts' earnings forecasts: Systematic misreaction or systematic optimism?'
11. 'Accounting changes and earnings predictability'
12. 'FRS 3: The results so far'
13. 'FRS 3: The story continues'
14. 'A direct test of the cognitive bias theory of share price reversals'
15. 'Corporate disclosure policy and analyst behaviour'
16. 'Fundamental information analysis'
17. 'Cash flow signals and analysts' earnings forecast revisions'
18. 'UK analysts earnings forecasts'
19. 'International differences in the timeliness, conservatism and classification of earnings'
20. 'The association of operating cash flow and accruals with share returns'
21. 'Commentary on analysts forecasts'
22. 'The relative information content of accruals and cash flows: Combined evidence at the earnings announcement and annual report release date'
23. 'The incremental information content of the accrual and funds components of earnings after controlling for earnings'