International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors
We theorize that accounting systems affect analysts’ forecast accuracy through changes in earnings variability. We argue that the matching and historical cost principles reduce earnings variability, and hence, reduce analysts’ earnings forecast errors. We also argue that restricting the choice of ac...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Basu, Sudipta [verfasserIn] Hwang, LeeSeok [verfasserIn] Jan, Ching-Lih [verfasserIn] |
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| Format: |
E-Artikel |
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| Erschienen: |
Oxford, UK and Boston, USA: Blackwell Publishers Ltd ; 1998 |
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| Schlagwörter: |
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| Umfang: |
Online-Ressource |
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| Reproduktion: |
2003 ; Blackwell Publishing Journal Backfiles 1879-2005 |
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| Übergeordnetes Werk: |
In: Journal of business finance & accounting - Oxford : Wiley-Blackwell, 1974, 25(1998), 9/10, Seite 0 |
| Übergeordnetes Werk: |
volume:25 ; year:1998 ; number:9/10 ; pages:0 |
| Links: |
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| DOI / URN: |
10.1111/1468-5957.00234 |
|---|
| Katalog-ID: |
NLEJ243369786 |
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| 520 | |a We theorize that accounting systems affect analysts’ forecast accuracy through changes in earnings variability. We argue that the matching and historical cost principles reduce earnings variability, and hence, reduce analysts’ earnings forecast errors. We also argue that restricting the choice of accounting methods can result in larger forecast errors. We argue that more informative disclosure environments should reduce forecast errors. We test whether variation in these factors across countries explain variation in analysts’ earnings forecast bias and accuracy. Our results indicate that these characteristics of financial accounting systems are complements, and that they affect financial analysts’ earnings forecast errors. | ||
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10.1111/1468-5957.00234 doi (DE-627)NLEJ243369786 DE-627 ger DE-627 rakwb Basu, Sudipta verfasserin aut International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors Oxford, UK and Boston, USA Blackwell Publishers Ltd 1998 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier We theorize that accounting systems affect analysts’ forecast accuracy through changes in earnings variability. We argue that the matching and historical cost principles reduce earnings variability, and hence, reduce analysts’ earnings forecast errors. We also argue that restricting the choice of accounting methods can result in larger forecast errors. We argue that more informative disclosure environments should reduce forecast errors. We test whether variation in these factors across countries explain variation in analysts’ earnings forecast bias and accuracy. Our results indicate that these characteristics of financial accounting systems are complements, and that they affect financial analysts’ earnings forecast errors. 2003 Blackwell Publishing Journal Backfiles 1879-2005 |2003|||||||||| accrual accounting Hwang, LeeSeok verfasserin aut Jan, Ching-Lih verfasserin aut In Journal of business finance & accounting Oxford : Wiley-Blackwell, 1974 25(1998), 9/10, Seite 0 Online-Ressource (DE-627)NLEJ243927193 (DE-600)2020001-8 1468-5957 nnns volume:25 year:1998 number:9/10 pages:0 http://dx.doi.org/10.1111/1468-5957.00234 text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 25 1998 9/10 0 |
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10.1111/1468-5957.00234 doi (DE-627)NLEJ243369786 DE-627 ger DE-627 rakwb Basu, Sudipta verfasserin aut International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors Oxford, UK and Boston, USA Blackwell Publishers Ltd 1998 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier We theorize that accounting systems affect analysts’ forecast accuracy through changes in earnings variability. We argue that the matching and historical cost principles reduce earnings variability, and hence, reduce analysts’ earnings forecast errors. We also argue that restricting the choice of accounting methods can result in larger forecast errors. We argue that more informative disclosure environments should reduce forecast errors. We test whether variation in these factors across countries explain variation in analysts’ earnings forecast bias and accuracy. Our results indicate that these characteristics of financial accounting systems are complements, and that they affect financial analysts’ earnings forecast errors. 2003 Blackwell Publishing Journal Backfiles 1879-2005 |2003|||||||||| accrual accounting Hwang, LeeSeok verfasserin aut Jan, Ching-Lih verfasserin aut In Journal of business finance & accounting Oxford : Wiley-Blackwell, 1974 25(1998), 9/10, Seite 0 Online-Ressource (DE-627)NLEJ243927193 (DE-600)2020001-8 1468-5957 nnns volume:25 year:1998 number:9/10 pages:0 http://dx.doi.org/10.1111/1468-5957.00234 text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 25 1998 9/10 0 |
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10.1111/1468-5957.00234 doi (DE-627)NLEJ243369786 DE-627 ger DE-627 rakwb Basu, Sudipta verfasserin aut International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors Oxford, UK and Boston, USA Blackwell Publishers Ltd 1998 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier We theorize that accounting systems affect analysts’ forecast accuracy through changes in earnings variability. We argue that the matching and historical cost principles reduce earnings variability, and hence, reduce analysts’ earnings forecast errors. We also argue that restricting the choice of accounting methods can result in larger forecast errors. We argue that more informative disclosure environments should reduce forecast errors. We test whether variation in these factors across countries explain variation in analysts’ earnings forecast bias and accuracy. Our results indicate that these characteristics of financial accounting systems are complements, and that they affect financial analysts’ earnings forecast errors. 2003 Blackwell Publishing Journal Backfiles 1879-2005 |2003|||||||||| accrual accounting Hwang, LeeSeok verfasserin aut Jan, Ching-Lih verfasserin aut In Journal of business finance & accounting Oxford : Wiley-Blackwell, 1974 25(1998), 9/10, Seite 0 Online-Ressource (DE-627)NLEJ243927193 (DE-600)2020001-8 1468-5957 nnns volume:25 year:1998 number:9/10 pages:0 http://dx.doi.org/10.1111/1468-5957.00234 text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 25 1998 9/10 0 |
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10.1111/1468-5957.00234 doi (DE-627)NLEJ243369786 DE-627 ger DE-627 rakwb Basu, Sudipta verfasserin aut International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors Oxford, UK and Boston, USA Blackwell Publishers Ltd 1998 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier We theorize that accounting systems affect analysts’ forecast accuracy through changes in earnings variability. We argue that the matching and historical cost principles reduce earnings variability, and hence, reduce analysts’ earnings forecast errors. We also argue that restricting the choice of accounting methods can result in larger forecast errors. We argue that more informative disclosure environments should reduce forecast errors. We test whether variation in these factors across countries explain variation in analysts’ earnings forecast bias and accuracy. Our results indicate that these characteristics of financial accounting systems are complements, and that they affect financial analysts’ earnings forecast errors. 2003 Blackwell Publishing Journal Backfiles 1879-2005 |2003|||||||||| accrual accounting Hwang, LeeSeok verfasserin aut Jan, Ching-Lih verfasserin aut In Journal of business finance & accounting Oxford : Wiley-Blackwell, 1974 25(1998), 9/10, Seite 0 Online-Ressource (DE-627)NLEJ243927193 (DE-600)2020001-8 1468-5957 nnns volume:25 year:1998 number:9/10 pages:0 http://dx.doi.org/10.1111/1468-5957.00234 text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 25 1998 9/10 0 |
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International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors |
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We theorize that accounting systems affect analysts’ forecast accuracy through changes in earnings variability. We argue that the matching and historical cost principles reduce earnings variability, and hence, reduce analysts’ earnings forecast errors. We also argue that restricting the choice of accounting methods can result in larger forecast errors. We argue that more informative disclosure environments should reduce forecast errors. We test whether variation in these factors across countries explain variation in analysts’ earnings forecast bias and accuracy. Our results indicate that these characteristics of financial accounting systems are complements, and that they affect financial analysts’ earnings forecast errors. |
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We theorize that accounting systems affect analysts’ forecast accuracy through changes in earnings variability. We argue that the matching and historical cost principles reduce earnings variability, and hence, reduce analysts’ earnings forecast errors. We also argue that restricting the choice of accounting methods can result in larger forecast errors. We argue that more informative disclosure environments should reduce forecast errors. We test whether variation in these factors across countries explain variation in analysts’ earnings forecast bias and accuracy. Our results indicate that these characteristics of financial accounting systems are complements, and that they affect financial analysts’ earnings forecast errors. |
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We theorize that accounting systems affect analysts’ forecast accuracy through changes in earnings variability. We argue that the matching and historical cost principles reduce earnings variability, and hence, reduce analysts’ earnings forecast errors. We also argue that restricting the choice of accounting methods can result in larger forecast errors. We argue that more informative disclosure environments should reduce forecast errors. We test whether variation in these factors across countries explain variation in analysts’ earnings forecast bias and accuracy. Our results indicate that these characteristics of financial accounting systems are complements, and that they affect financial analysts’ earnings forecast errors. |
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<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">NLEJ243369786</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20210707180154.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">120427s1998 xx |||||o 00| ||und c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1111/1468-5957.00234</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)NLEJ243369786</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Basu, Sudipta</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Oxford, UK and Boston, USA</subfield><subfield code="b">Blackwell Publishers Ltd</subfield><subfield code="c">1998</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">zzz</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">z</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">zu</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">We theorize that accounting systems affect analysts’ forecast accuracy through changes in earnings variability. We argue that the matching and historical cost principles reduce earnings variability, and hence, reduce analysts’ earnings forecast errors. We also argue that restricting the choice of accounting methods can result in larger forecast errors. We argue that more informative disclosure environments should reduce forecast errors. We test whether variation in these factors across countries explain variation in analysts’ earnings forecast bias and accuracy. Our results indicate that these characteristics of financial accounting systems are complements, and that they affect financial analysts’ earnings forecast errors.</subfield></datafield><datafield tag="533" ind1=" " ind2=" "><subfield code="d">2003</subfield><subfield code="f">Blackwell Publishing Journal Backfiles 1879-2005</subfield><subfield code="7">|2003||||||||||</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">accrual accounting</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Hwang, LeeSeok</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Jan, Ching-Lih</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">In</subfield><subfield code="t">Journal of business finance & accounting</subfield><subfield code="d">Oxford : Wiley-Blackwell, 1974</subfield><subfield code="g">25(1998), 9/10, Seite 0</subfield><subfield code="h">Online-Ressource</subfield><subfield code="w">(DE-627)NLEJ243927193</subfield><subfield code="w">(DE-600)2020001-8</subfield><subfield code="x">1468-5957</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:25</subfield><subfield code="g">year:1998</subfield><subfield code="g">number:9/10</subfield><subfield code="g">pages:0</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://dx.doi.org/10.1111/1468-5957.00234</subfield><subfield code="q">text/html</subfield><subfield code="x">Verlag</subfield><subfield code="z">Deutschlandweit zugänglich</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_U</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-1-DJB</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_NL_ARTICLE</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">25</subfield><subfield code="j">1998</subfield><subfield code="e">9/10</subfield><subfield code="h">0</subfield></datafield></record></collection>
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