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| Author: | Barron, O.E. (et al.) |
| Title: | High-technology intangibles and analysts' forecasts |
| Journal: | Journal of Accounting Research
2002 : MAY, VOL. 40:2, p. 289-319 |
| Index terms: | Earnings Financial forecasting High technology Intangible assets |
| Language: | eng |
| Abstract: | The association between companies' intangible assets and properties of the information contained in analysts' earnings forecasts is examined in this study. It is hypothesized that analysts will supplement companies' financial information by placing greater relative emphasis on their own private (or idiosyncratic) information when deriving their earnings forecasts for companies with signficant intangible assets. The evidence is consistent with this hypothesis. |
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