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| Tekijä: | |
| Otsikko: | Factors affecting an analyst forecast revision - Taiwan and the United States: A comparison |
| Lehti: | International Journal of Accounting
1997 : VOL. 32:1, p. 63-77 |
| Asiasana: | FORECASTING FACTOR ANALYSIS COUNTRY COMPARISONS USA TAIWAN |
| Kieli: | eng |
| Tiivistelmä: | This paper compares factors affecting analyst forecast revisions in the United States and Taiwan. Questionaires were sent to practicing analysts in both countries to determine the source and type of information used in revising a forecast of earning per share for a firm. Taiwanese analysts seem to rely more on industry related data, government policy and secondary information sources and less on private and public disclosures by management than U.S. analysts. The results reflect socioeconomic factors and the stage of development of the financial analysis industry in Taiwan. |
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