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| Author: | Peek, E. |
| Title: | The influence of accounting changes on financial analysts' forecast accuracy and forecasting superiority: evidence fron the Netherlands |
| Journal: | European Accounting Review
2005 : VOL. 14:2, p. 261-295 |
| Index terms: | accounting change financial analysis forecasting |
| Language: | eng |
| Abstract: | This article studies, whether accounting changes affect financial analystsÂ’ individual forecast accuracy. The data examined is from the Netherlands from 1988 to 1999. The results of the study indicate that accounting changes materially affect financial analystsÂ’ forecasting accuracy. |
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