Discretionary accruals, the dispersion of earnings forecasts, and the accuracy of earnings

Lee, Buryung Brian; Byeonghee Choi
June 2000
American Business Review;Jun2000, Vol. 18 Issue 2, p34
Academic Journal
Examines the effect of accruals management on security analysts' ability to issue accurate earnings forecasts. Effect of three proxies for discretionary accruals on dispersion of earnings forecasts; Association of dispersion of earnings forecasts with noise in a firm's accounting systems; Correlation between forecasting errors and ex ante discretionary accruals.


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