Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Jürgen Ernstberger, Simon Krotter, Christian Stadler

Research output: Contribution to journalArticlepeer-review

Original languageEnglish
Pages (from-to)26-53
Number of pages28
JournalBusiness Research
Volume1
Issue number1
Publication statusPublished - May 2008

Keywords

  • accounting
  • adoption effect
  • analysts
  • analysts' forecast accuracy
  • financial analysts
  • German GAAP
  • Germany
  • HGB
  • IAS
  • IFRS
  • IFRS adoption
  • learning effect
  • US GAAP

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