Analyst Earnings Forecast Revisions and the Pricing of Accruals
By Mary E. Barth, Amy P. Hutton. 2004
261 citations recorded by the source corpus.
Subfields: Accounting, Finance, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/1f4c467e3c52a405d5fdc2d70167c3698e7f41a0
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Eric C. So
- Charles M. C. Lee
- D. Nichols
- M. Beneish
- Michelle Hanlon
- Terry Shevlin
- Gordon Richardson
- Roman Lanis
In Finance
- Eric C. So
- Charles M. C. Lee
- D. Nichols
- M. Beneish
- Michelle Hanlon
- Alok Kumar
- Partha Mohanram
- Qiang Cheng
In Strategy and Management
- M. Beneish
- D. Nichols
- Eric C. So
- Charles M. C. Lee
- Michelle Hanlon
- Lillian F. Mills
- Andrew P. Schmidt
- Terry Shevlin
Citations in the corpus
- Earnings Manipulation and Expected Returns (2013, background): “Other related studies have examined whether different market constituents understand the implications of accruals (Bradshaw, Richardson, and Sloan 2001; Beneish and Vargus 2002; Collins, Gong, and Hribar 2003; Barth and Hutton 2004). See Zachs (2011, ch. 2) for a good summary of accruals-related res”
- Quality versus Quantity: The Case of Forward-Looking Disclosure (2008, unknown): “Following Barth and Hutton (2004), we start from the revision of the median consensus of analyst forecasts of year t+l earnings.”
- The Financial Analyst Forecasting Literature: A Taxonomy with Suggestions for Further Research (2008, unknown): “Barth and Hutton (2004) Archival, I/B/E/S, 1981-1996.”
- Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly (2006, unknown): “(2001); Barth and Hutton (2004); Theo and Wong (2001; Richardson (2003)).”
- Why is the Accrual Anomaly not Arbitraged Away? The Role of Idiosyncratic Risk and Transaction Costs (2006, unknown): “One set of papers argues that analysts, auditors, institutions, short-sellers and bond-market investors (Ali et al., 2001; Barth and Hutton, 2004; Bradshaw et al., 2001; Bhojraj and Swaminathan, 2004) do not fully 1In a recent paper, Bushee and Raedy (2005) show that several trading strategies,…”
- A New Approach to Predicting Analyst Forecast Errors: Do Investors Overweight Analyst Forecasts? (2013, background): “, Givoly and Lakonishok (1979), Mendenhall (1991), Stickel (1991), Gleason and Lee (2003), Barth and Hutton The idea that investors ignore predictable analyst errors is directly related to existing papers documenting that security prices fail to fully re ect large sample properties of earnings and e”
- The Use of Dupont Analysis by Market Participants (2008, unknown): “This approach examines whether the information is associated with analysts revising their prior forecasts (e.g., Barth and Hutton 2004).”