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| Author: | Basu, S. Hwang, L. Jan, C-L. |
| Title: | International variation in accounting measurement rules and analysts' earnings forecast errors |
| Journal: | Journal of Business Finance and Accounting
1998 : NOV-DEC, VOL. 25:9-10, p. 1207-1247 |
| Index terms: | ACCOUNTING COUNTRY COMPARISONS EARNINGS FORECASTING |
| Language: | eng |
| Abstract: | The study theorizes that accounting systems affect analysts' forecast accuracy through changes in earnings variability. The matching and historical cost principles reduce earnings variability, and hence reduce analysts' earnings forecast errors. Restricting the choice of accounting methods can result in larger forecast errors. More informative disclosure environments should reduce forecast errors. |
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