Accounting Policy Disclosures and Analysts' Forecasts

By Ole‐Kristian Hope. 2003

242 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/3d442f0edee83f2fdff9b244398a3887bbfc6c18

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Citations in the corpus

Target price accuracy:international evidence (2013, background): “Similarly to Basu et al., Hope (2003a, 2003b) reports that the consensus one-year ahead EPS forecast accuracy improves with high accounting disclosure quality for a sample of 18 and 22 countries respectively.”
Forward-Looking Disclosures, Financial Verifiability and Analysts' Forecasts: A Study of Cross-Listed European Firms (2009, methodology): “These countries are chosen since significant differences exist among them and the USA both in the ranking on the level of accounting disclosure requirements (Young and Guenther, 2003) and in the strength of the enforcement of accounting standards (Hope, 2003b) as well.”
International GAAP Differences - The Impact on Foreign Analysts (2008, unknown): “Hung (2001) uses an accrual index computed by comparing the accounting standards in 11 areas for 21 countries based on the 1993 International Accounting Summaries by Coopers and Lybrand.”
Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts (2013, unknown): “Hope ( 2003a , 2003b ), on the other hand, examining an international sample of companies and a rating of the Center for International Financial Analysis and Research (CIFAR), finds evidence that the higher the quality of disclosure in annual reports, the more accurately analysts can forecast EPS.”
Accounting Choice, Home Bias, and US Investment in Non-US Firms (2004, unknown): “Institutions tend to invest more in larger firms because of liquidity, information environment, and fiduciary concerns (Kang and Stulz [1997], Bushee [2001], Gompers and Metrick [2001]).”
Analysts’ Forecasts and Asset Pricing: A Survey (2016, background): “Some studies document a positive association between analyst following and firms’ disclosures (e.g., Lang and Lundholm, 1996; Healy et al., 1999; Hope, 2003a, 2003b; Lang et al., 2004; De Franco et al., 2011) whereas other research documents a positive relation between firm complexity (an inverse…”
The Financial Analyst Forecasting Literature: A Taxonomy with Suggestions for Further Research (2008, unknown): “Hope (2003a) Archival, I/B/E/S, 1993, 1995.”
Customer Satisfaction, Analyst Stock Recommendations, and Firm Value (2010, unknown): “Hope 2003 !”