A Comparison of Analysts' and Investors' Biases in Interpreting Accruals: A Valuation Approach
Elgers, Lo, and Pfeiffer (2003) argue that analysts' earnings forecasts are less biased than the market's earnings expectation in interpreting accruals. Their argument implies that analysts' earnings forecasts could potentially mitigate the market's mispricing of accruals by guid...
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| Main Authors: | , |
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| 格式: | text |
| 語言: | English |
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Institutional Knowledge at Singapore Management University
2007
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| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/194 http://dx.doi.org/10.1177/0148558X0702200303 |
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| 機構: | Singapore Management University |
| 語言: | English |