Analysts' forecast accuracy in Germany : the effect of different accounting principles and changes of accounting principles

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP...
Ausführliche Beschreibung

Gespeichert in:

Autor*in:	Ernstberger, Jürgen [verfasserIn] Krotter, Simon - 1978- [verfasserIn] Stadler, Christian [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2008

Schlagwörter:	Finanzanalyse / Prognoseverfahren / IFRS / Bilanzierungsgrundsätze / Bilanzielle Bewertung / Deutschland

Umfang:	graph. Darst. 29
Beschreibung:	Systemvoraussetzung: Acrobat Reader.

Übergeordnetes Werk:	In: Business research - Heidelberg : Springer, 2008, 1(2008), 1 vom: Mai, Seite 26-53
Übergeordnetes Werk:	volume:1 ; year:2008 ; number:1 ; month:05 ; pages:26-53 ; extent:29

Links:	Volltext Volltext Volltext

DOI / URN:	urn:nbn:de:0009-20-13914 10.1007/BF03342701

Katalog-ID:	568848470

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allfields	urn:nbn:de:0009-20-13914 urn 10.1007/BF03342701 doi 10419/103662 hdl (DE-627)568848470 (DE-599)GBV568848470 (DE-He213)BF03342701-e DE-627 ger DE-627 rakwb eng Ernstberger, Jürgen verfasserin aut Analysts' forecast accuracy in Germany the effect of different accounting principles and changes of accounting principles Jürgen Ernstberger; Simon Krotter; Christian Stadler 2008 graph. Darst. 29 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles. Systemvoraussetzung: Acrobat Reader. 1.1\x Finanzanalyse (DE-627)091400414 (DE-2867)12230-2 stw 1.2\x Prognoseverfahren (DE-627)091384680 (DE-2867)15072-0 stw 1.3\x IFRS (DE-627)091368154 (DE-2867)12313-5 stw 1.4\x Bilanzierungsgrundsätze (DE-627)091364604 (DE-2867)12337-5 stw 1.5\x Bilanzielle Bewertung (DE-627)091351782 (DE-2867)12408-1 stw 1.6\x Deutschland (DE-627)091354749 (DE-2867)18012-3 stw Krotter, Simon 1978- verfasserin (DE-588)131728849 (DE-627)513317260 (DE-576)298702592 aut Stadler, Christian verfasserin (DE-588)136401996 (DE-627)581700368 (DE-576)301001537 aut In Business research Heidelberg : Springer, 2008 1(2008), 1 vom: Mai, Seite 26-53 Online-Ressource (DE-627)566365855 (DE-600)2426376-X (DE-576)280896417 2198-2627 nnns volume:1 year:2008 number:1 month:05 pages:26-53 extent:29 http://nbn-resolving.de/urn:nbn:de:0009-20-13914 Resolving-System Volltext http://dx.doi.org/10.1007/BF03342701 Resolving-System Volltext http://hdl.handle.net/10419/103662 Download aus dem Internet, Stand: 06.11.2014 Volltext GBV_USEFLAG_U GBV_ILN_21 ISIL_DE-46 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_26 GBV_ILN_26 ISIL_DE-206 zbwolc20120408 AR 1 2008 1 5 26-53 29 21 01 0046 1440944989 zza 16-10-13 26 01 0206 877772819 z1h 14-08-08 21 01 0046 http://nbn-resolving.de/urn:nbn:de:0009-20-13914 LF
spelling	urn:nbn:de:0009-20-13914 urn 10.1007/BF03342701 doi 10419/103662 hdl (DE-627)568848470 (DE-599)GBV568848470 (DE-He213)BF03342701-e DE-627 ger DE-627 rakwb eng Ernstberger, Jürgen verfasserin aut Analysts' forecast accuracy in Germany the effect of different accounting principles and changes of accounting principles Jürgen Ernstberger; Simon Krotter; Christian Stadler 2008 graph. Darst. 29 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles. Systemvoraussetzung: Acrobat Reader. 1.1\x Finanzanalyse (DE-627)091400414 (DE-2867)12230-2 stw 1.2\x Prognoseverfahren (DE-627)091384680 (DE-2867)15072-0 stw 1.3\x IFRS (DE-627)091368154 (DE-2867)12313-5 stw 1.4\x Bilanzierungsgrundsätze (DE-627)091364604 (DE-2867)12337-5 stw 1.5\x Bilanzielle Bewertung (DE-627)091351782 (DE-2867)12408-1 stw 1.6\x Deutschland (DE-627)091354749 (DE-2867)18012-3 stw Krotter, Simon 1978- verfasserin (DE-588)131728849 (DE-627)513317260 (DE-576)298702592 aut Stadler, Christian verfasserin (DE-588)136401996 (DE-627)581700368 (DE-576)301001537 aut In Business research Heidelberg : Springer, 2008 1(2008), 1 vom: Mai, Seite 26-53 Online-Ressource (DE-627)566365855 (DE-600)2426376-X (DE-576)280896417 2198-2627 nnns volume:1 year:2008 number:1 month:05 pages:26-53 extent:29 http://nbn-resolving.de/urn:nbn:de:0009-20-13914 Resolving-System Volltext http://dx.doi.org/10.1007/BF03342701 Resolving-System Volltext http://hdl.handle.net/10419/103662 Download aus dem Internet, Stand: 06.11.2014 Volltext GBV_USEFLAG_U GBV_ILN_21 ISIL_DE-46 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_26 GBV_ILN_26 ISIL_DE-206 zbwolc20120408 AR 1 2008 1 5 26-53 29 21 01 0046 1440944989 zza 16-10-13 26 01 0206 877772819 z1h 14-08-08 21 01 0046 http://nbn-resolving.de/urn:nbn:de:0009-20-13914 LF
allfields_unstemmed	urn:nbn:de:0009-20-13914 urn 10.1007/BF03342701 doi 10419/103662 hdl (DE-627)568848470 (DE-599)GBV568848470 (DE-He213)BF03342701-e DE-627 ger DE-627 rakwb eng Ernstberger, Jürgen verfasserin aut Analysts' forecast accuracy in Germany the effect of different accounting principles and changes of accounting principles Jürgen Ernstberger; Simon Krotter; Christian Stadler 2008 graph. Darst. 29 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles. Systemvoraussetzung: Acrobat Reader. 1.1\x Finanzanalyse (DE-627)091400414 (DE-2867)12230-2 stw 1.2\x Prognoseverfahren (DE-627)091384680 (DE-2867)15072-0 stw 1.3\x IFRS (DE-627)091368154 (DE-2867)12313-5 stw 1.4\x Bilanzierungsgrundsätze (DE-627)091364604 (DE-2867)12337-5 stw 1.5\x Bilanzielle Bewertung (DE-627)091351782 (DE-2867)12408-1 stw 1.6\x Deutschland (DE-627)091354749 (DE-2867)18012-3 stw Krotter, Simon 1978- verfasserin (DE-588)131728849 (DE-627)513317260 (DE-576)298702592 aut Stadler, Christian verfasserin (DE-588)136401996 (DE-627)581700368 (DE-576)301001537 aut In Business research Heidelberg : Springer, 2008 1(2008), 1 vom: Mai, Seite 26-53 Online-Ressource (DE-627)566365855 (DE-600)2426376-X (DE-576)280896417 2198-2627 nnns volume:1 year:2008 number:1 month:05 pages:26-53 extent:29 http://nbn-resolving.de/urn:nbn:de:0009-20-13914 Resolving-System Volltext http://dx.doi.org/10.1007/BF03342701 Resolving-System Volltext http://hdl.handle.net/10419/103662 Download aus dem Internet, Stand: 06.11.2014 Volltext GBV_USEFLAG_U GBV_ILN_21 ISIL_DE-46 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_26 GBV_ILN_26 ISIL_DE-206 zbwolc20120408 AR 1 2008 1 5 26-53 29 21 01 0046 1440944989 zza 16-10-13 26 01 0206 877772819 z1h 14-08-08 21 01 0046 http://nbn-resolving.de/urn:nbn:de:0009-20-13914 LF
allfieldsGer	urn:nbn:de:0009-20-13914 urn 10.1007/BF03342701 doi 10419/103662 hdl (DE-627)568848470 (DE-599)GBV568848470 (DE-He213)BF03342701-e DE-627 ger DE-627 rakwb eng Ernstberger, Jürgen verfasserin aut Analysts' forecast accuracy in Germany the effect of different accounting principles and changes of accounting principles Jürgen Ernstberger; Simon Krotter; Christian Stadler 2008 graph. Darst. 29 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles. Systemvoraussetzung: Acrobat Reader. 1.1\x Finanzanalyse (DE-627)091400414 (DE-2867)12230-2 stw 1.2\x Prognoseverfahren (DE-627)091384680 (DE-2867)15072-0 stw 1.3\x IFRS (DE-627)091368154 (DE-2867)12313-5 stw 1.4\x Bilanzierungsgrundsätze (DE-627)091364604 (DE-2867)12337-5 stw 1.5\x Bilanzielle Bewertung (DE-627)091351782 (DE-2867)12408-1 stw 1.6\x Deutschland (DE-627)091354749 (DE-2867)18012-3 stw Krotter, Simon 1978- verfasserin (DE-588)131728849 (DE-627)513317260 (DE-576)298702592 aut Stadler, Christian verfasserin (DE-588)136401996 (DE-627)581700368 (DE-576)301001537 aut In Business research Heidelberg : Springer, 2008 1(2008), 1 vom: Mai, Seite 26-53 Online-Ressource (DE-627)566365855 (DE-600)2426376-X (DE-576)280896417 2198-2627 nnns volume:1 year:2008 number:1 month:05 pages:26-53 extent:29 http://nbn-resolving.de/urn:nbn:de:0009-20-13914 Resolving-System Volltext http://dx.doi.org/10.1007/BF03342701 Resolving-System Volltext http://hdl.handle.net/10419/103662 Download aus dem Internet, Stand: 06.11.2014 Volltext GBV_USEFLAG_U GBV_ILN_21 ISIL_DE-46 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_26 GBV_ILN_26 ISIL_DE-206 zbwolc20120408 AR 1 2008 1 5 26-53 29 21 01 0046 1440944989 zza 16-10-13 26 01 0206 877772819 z1h 14-08-08 21 01 0046 http://nbn-resolving.de/urn:nbn:de:0009-20-13914 LF
allfieldsSound	urn:nbn:de:0009-20-13914 urn 10.1007/BF03342701 doi 10419/103662 hdl (DE-627)568848470 (DE-599)GBV568848470 (DE-He213)BF03342701-e DE-627 ger DE-627 rakwb eng Ernstberger, Jürgen verfasserin aut Analysts' forecast accuracy in Germany the effect of different accounting principles and changes of accounting principles Jürgen Ernstberger; Simon Krotter; Christian Stadler 2008 graph. Darst. 29 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles. Systemvoraussetzung: Acrobat Reader. 1.1\x Finanzanalyse (DE-627)091400414 (DE-2867)12230-2 stw 1.2\x Prognoseverfahren (DE-627)091384680 (DE-2867)15072-0 stw 1.3\x IFRS (DE-627)091368154 (DE-2867)12313-5 stw 1.4\x Bilanzierungsgrundsätze (DE-627)091364604 (DE-2867)12337-5 stw 1.5\x Bilanzielle Bewertung (DE-627)091351782 (DE-2867)12408-1 stw 1.6\x Deutschland (DE-627)091354749 (DE-2867)18012-3 stw Krotter, Simon 1978- verfasserin (DE-588)131728849 (DE-627)513317260 (DE-576)298702592 aut Stadler, Christian verfasserin (DE-588)136401996 (DE-627)581700368 (DE-576)301001537 aut In Business research Heidelberg : Springer, 2008 1(2008), 1 vom: Mai, Seite 26-53 Online-Ressource (DE-627)566365855 (DE-600)2426376-X (DE-576)280896417 2198-2627 nnns volume:1 year:2008 number:1 month:05 pages:26-53 extent:29 http://nbn-resolving.de/urn:nbn:de:0009-20-13914 Resolving-System Volltext http://dx.doi.org/10.1007/BF03342701 Resolving-System Volltext http://hdl.handle.net/10419/103662 Download aus dem Internet, Stand: 06.11.2014 Volltext GBV_USEFLAG_U GBV_ILN_21 ISIL_DE-46 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_26 GBV_ILN_26 ISIL_DE-206 zbwolc20120408 AR 1 2008 1 5 26-53 29 21 01 0046 1440944989 zza 16-10-13 26 01 0206 877772819 z1h 14-08-08 21 01 0046 http://nbn-resolving.de/urn:nbn:de:0009-20-13914 LF
language	English
source	In Business research 1(2008), 1 vom: Mai, Seite 26-53 volume:1 year:2008 number:1 month:05 pages:26-53 extent:29
sourceStr	In Business research 1(2008), 1 vom: Mai, Seite 26-53 volume:1 year:2008 number:1 month:05 pages:26-53 extent:29
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topic_facet	Finanzanalyse Prognoseverfahren IFRS Bilanzierungsgrundsätze Bilanzielle Bewertung Deutschland
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container_title	Business research
authorswithroles_txt_mv	Ernstberger, Jürgen @@aut@@ Krotter, Simon @@aut@@ Stadler, Christian @@aut@@
publishDateDaySort_date	2008-05-01T00:00:00Z
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author	Ernstberger, Jürgen
spellingShingle	Ernstberger, Jürgen stw Finanzanalyse stw Prognoseverfahren stw IFRS stw Bilanzierungsgrundsätze stw Bilanzielle Bewertung stw Deutschland Analysts' forecast accuracy in Germany the effect of different accounting principles and changes of accounting principles
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topic_title	Analysts' forecast accuracy in Germany the effect of different accounting principles and changes of accounting principles Jürgen Ernstberger; Simon Krotter; Christian Stadler 1.1\x Finanzanalyse (DE-627)091400414 (DE-2867)12230-2 stw 1.2\x Prognoseverfahren (DE-627)091384680 (DE-2867)15072-0 stw 1.3\x IFRS (DE-627)091368154 (DE-2867)12313-5 stw 1.4\x Bilanzierungsgrundsätze (DE-627)091364604 (DE-2867)12337-5 stw 1.5\x Bilanzielle Bewertung (DE-627)091351782 (DE-2867)12408-1 stw 1.6\x Deutschland (DE-627)091354749 (DE-2867)18012-3 stw
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title	Analysts' forecast accuracy in Germany the effect of different accounting principles and changes of accounting principles
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title_full	Analysts' forecast accuracy in Germany the effect of different accounting principles and changes of accounting principles Jürgen Ernstberger; Simon Krotter; Christian Stadler
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title_sort	analysts' forecast accuracy in germanythe effect of different accounting principles and changes of accounting principles
title_auth	Analysts' forecast accuracy in Germany the effect of different accounting principles and changes of accounting principles
abstract	This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles.
abstractGer	This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles.
abstract_unstemmed	This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles.
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title_short	Analysts' forecast accuracy in Germany
url	http://nbn-resolving.de/urn:nbn:de:0009-20-13914 http://dx.doi.org/10.1007/BF03342701 http://hdl.handle.net/10419/103662
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Analysts' forecast accuracy in Germany : the effect of different accounting principles and changes of accounting principles

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