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Determinants of Earnings Forecast Error, Earnings Forecast Revision and Earnings Forecast Accuracy

  • Book
  • © 2012

Overview

Authors:
  1. Sebastian Gell

    1. Cologne, Germany

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Part of the book series: Quantitatives Controlling (QC)

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Table of contents (5 chapters)

  1. Front Matter

    Pages I-XXIV
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  2. Introduction

    • Sebastian Gell
    Pages 1-8

  3. Determinants of earnings forecast errors

    • Sebastian Gell
    Pages 9-20

  4. Using forecast errors to explain revisions

    • Sebastian Gell
    Pages 21-70

  5. Impact of forecast effort and investment advice on accuracy

    • Sebastian Gell
    Pages 71-108

  6. Concluding remarks

    • Sebastian Gell
    Pages 109-111

  7. Back Matter

    Pages 113-125
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Keywords

About this book

​Earnings forecasts are ubiquitous in today’s financial markets. They are essential indicators of future firm performance and a starting point for firm valuation. Extremely inaccurate and overoptimistic forecasts during the most recent financial crisis have raised serious doubts regarding the reliability of such forecasts. This thesis therefore investigates new determinants of forecast errors and accuracy. In addition, new determinants of forecast revisions are examined. More specifically, the thesis answers the following questions: 1) How do analyst incentives lead to forecast errors? 2) How do changes in analyst incentives lead to forecast revisions?, and 3) What factors drive differences in forecast accuracy?

Authors and Affiliations

  • Cologne, Germany

    Sebastian Gell

About the author

Dr. Sebastian Gell received his doctoral degree from the University of Cologne under the supervision of Prof. Dr. Carsten Homburg (Department of Business Administration and Management Accounting).

 

Bibliographic Information

  • Book Title: Determinants of Earnings Forecast Error, Earnings Forecast Revision and Earnings Forecast Accuracy

  • Authors: Sebastian Gell

  • Series Title: Quantitatives Controlling

  • DOI: https://doi.org/10.1007/978-3-8349-3937-1

  • Publisher: Gabler Verlag Wiesbaden

  • eBook Packages: Business and Economics, Economics and Finance (R0)

  • Copyright Information: Springer Gabler | Springer Fachmedien Wiesbaden 2012

  • Softcover ISBN: 978-3-8349-3936-4Published: 03 April 2012

  • eBook ISBN: 978-3-8349-3937-1Published: 26 March 2012

  • Series ISSN: 2945-8390

  • Series E-ISSN: 2945-8404

  • Edition Number: 1

  • Number of Pages: XXIV, 125

  • Topics: Finance, general

  • Industry Sectors: Biotechnology, Finance, Business & Banking

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