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The Ability of Analysts' Recommendations to Predict Optimistic and Pessimistic Forecasts
Previous researches show that buy (growth) companies conduct income increasing earnings management in order to meet forecasts and generate positive forecast Errors (FEs). This behavior however, is not inherent in sell (non-growth) companies. Using the aforementioned background, this research hypothe...
| Autores principales: | , , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Public Library of Science
2013
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| Materias: | |
| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3798608/ https://www.ncbi.nlm.nih.gov/pubmed/24146741 http://dx.doi.org/10.1371/journal.pone.0073853 |