Adoption of IFRS and the Properties of Analysts’ Forecasts: The Brazilian Case

Using data from Thomson Reuters I/B/E/S, we investigated the statistical properties of analysts’ quarterly earnings projections in the years around the adoption of IFRS in Brazil (2007 to 2011). Characteristics such as accuracy, bias and precision of analysts’ forecasts are useful in different situa...

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Detalles Bibliográficos
Publicado en:Revista de Contabilidade e Organizações
Main Authors: Antonio Lopo Martinez, Miguel Carlos Ramos Dumer
Formato: Artigo
Idioma:Inglês
Publicado: Universidade de São Paulo 2014
Assuntos:
Administración y Contabilidad
Bias
IFRS
Analysts
Accuracy
Earnings projections
Acceso en liña:https://www.redalyc.org/articulo.oa?id=235232409002
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