Adoption of IFRS and the Properties of Analysts’ Forecasts: The Brazilian Case
Using data from Thomson Reuters I/B/E/S, we investigated the statistical properties of analysts’ quarterly earnings projections in the years around the adoption of IFRS in Brazil (2007 to 2011). Characteristics such as accuracy, bias and precision of analysts’ forecasts are useful in different situa...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo (USP)
2014-04-01
|
| Series: | Revista de Contabilidade e Organizações |
| Subjects: | |
| Online Access: | https://www.revistas.usp.br/rco/article/view/55459 |