Financial Analysts' Forecast Accuracy : Before and After the Introduction of AIFRS

Financial Analysts' Forecast Accuracy : Before and After the Introduction of AIFRS

We examine whether financial analysts’ forecast accuracy differs between the pre- and post- adoption ofAustralian Equivalents to the International Financial Reporting Standards (AIFRS). We find that forecastaccuracy has improved after Australia adopted AIFRS. As a secondary objective, this paper als...

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Bibliographic Details
Main Authors: Chee Seng Cheong, Mahmud Al Masum
Format: Article
Language:English
Published: University of Wollongong 2010-09-01
Series:Australasian Accounting, Business and Finance Journal
Subjects:
Analysts’ forecasts
AIFRS
Forecast errors
Intangible assets
Online Access:http://ro.uow.edu.au/aabfj/vol4/iss3/5

Internet

http://ro.uow.edu.au/aabfj/vol4/iss3/5

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