Abstract
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.
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© 2009 Gabler | GWV Fachverlage GmbH
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Nasev, J. (2009). Linear Information Models: The Effect of Conditional Conservatism. In: Conditional and Unconditional Conservatism. Gabler. https://doi.org/10.1007/978-3-8349-8458-6_3
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DOI: https://doi.org/10.1007/978-3-8349-8458-6_3
Publisher Name: Gabler
Print ISBN: 978-3-8349-2122-2
Online ISBN: 978-3-8349-8458-6
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