Linear Information Models: The Effect of Conditional Conservatism

  • Julia Nasev


In this paper, we demonstrate the impact of analysts’ failure to adjust their optimistic forecast for conditional conservatism on linear information models (LIMs) that largely rely on analysts’ forecasts, such as the Choi/O’Hanlon/Pope (2006) model.


Forecast Error Good News Analyst Forecast Residual Income Earning Change 
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Copyright information

© Gabler | GWV Fachverlage GmbH 2009

Authors and Affiliations

  • Julia Nasev

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