Does Similarity of Local GAAP to U.S. GAAP Explain Analysts' Forecast Accuracy?

This paper examines the relation between analysts’ earnings forecast accuracy and the closeness of local GAAP to US GAAP. We adopt the convergence scores developed in Bradshaw et al. (2004) to measure the closeness between local GAAP and US GAAP. Controlling for other factors that may affect forecas...

Full description

Saved in:
Bibliographic Details
Main Authors: Guan, Yuyan, Hope, Ole-Kristian, Kang, Tony
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2006
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/158
http://www.af.polyu.edu.hk/jcae_af/abstractsfiles/vol02no2.html#02
Tags: Add Tag
No Tags, Be the first to tag this record!
Institution: Singapore Management University
Language: English

Similar Items