Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and overreaction in analysts' earnings forecasts

Article Abstract:

The extensive literature that investigated whether analysts' earnings forecasts were biased and inefficient produced conflicting evidence and no definitive answers to either question. How two relatively small but statistically influential asymmetries in the tail and in the middle of distributions of analysts' forecast errors could exaggerate or obscure evidence consistent with analyst bias and inefficiency, leading to inconsistent inferences is discussed.

Analysis, Economics, Economic theory, Wage gap

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Earnings management and cross listing: are reconciled earnings comparable to US earnings?

Article Abstract:

The earnings reconciliation in American and non-American countries are evaluated by considering international accounting standards.

Government expenditures, Evaluation, Economic policy, Accounting, Earnings per share, Accounting standards

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Corporate-sponsored foundations and earnings management

Article Abstract:

The strategic usage of corporate philanthropy for managing donations in charitable foundations is discussed.

Management dynamics, Management, Company business management, Charitable contributions, Charitable donations, Philanthropy, Charitable foundations

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