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| Author: | Elgers, P. T. Lo, M. H. Pfeiffer, R. J. Jr. |
| Title: | Delayed security price adjustments to financial analysts' forecasts of annual earnings |
| Journal: | Accounting Review
2001 : OCT, VOL. 76:4, p. 613-632 |
| Index terms: | Corporate earnings Forecasting Financial analysis |
| Freeterms: | Market mispricing Earnings forecasts |
| Language: | eng |
| Abstract: | This paper documents that the weighting of analysts' annual earnings forecasts implicit in security prices is lower than the historical relation between financial analysts' forecasts and realized earnings. |
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