Managerial Finance: Volume 24 Issue 6

The effects of country return and risk differences on predication performance of earnings forecasts

Ahmed Riahi‐Belkaoui, Dimitra Koula Alvertos

Summarizes previous research on financial analysts’ forecasts and the segmentation of international finance markets. Hypothesizes that the accuracy of earnings forecasts in a…

Do financial analysts decompose past earnings when making future earnings forecasts?

James W. Bannister, Harry A. Newman

Explains why financial analysts could find it useful to separate past earnings into discretionary accruals and earnings before discretionary accruals; referring to related…

Divergence of analysts’ earnings forecasts and the stock returns‐earnings relation

Florence R. Kirk, Gerald J. Lobo, Stephen R. Fritsche

Outlines previous research on the relationship between stock returns and earnings and investigates the effects of divergence between security analysts’ earnings forecasts on this…

Financial analysts’ earnings forecasts for loss firms

Somnath Das

Refers to previous research on the accuracy of financial analysts’ earnings forecasts and explores the differences in accuracy for loss making and non‐loss making firms using…