Analyst forecast accuracy and earnings management

• 主要な著者: Zaini Embong,, Hosseini, Leila
• フォーマット: 論文
• 言語: English
• 出版事項: Penerbit Universiti Kebangsaan Malaysia 2018
• オンライン･アクセス: http://journalarticle.ukm.my/19726/1/28739-90591-1-PB.pdf; http://journalarticle.ukm.my/19726/; https://ejournal.ukm.my/ajac/issue/view/1139/showToc

This paper investigates the reciprocal or endogenous relationship between earnings management and analyst forecast accuracy. Earnings number is one of the most referred information especially in relation to investment decision-making. Financial analysts use earnings number and its trend in coming up...