The DOI matches its Crossref record; 40 of the 40 references it cites were found in a registry or an index.
International Diversification and Analysts' Forecast Accuracy and Bias
Open accessAbstract
We investigate the association between corporate international diversification and the accuracy and bias of consensus analysts' earnings forecasts. We find that greater corporate international diversification is associated with less accurate and more optimistic forecasts. Our results suggest that international diversification reflects unique dimensions of forecasting difficulty that are not captured in previously identified determinants. This evidence suggests that as firms become more geographically diversified, forecasting their earnings becomes more complex.
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Cites
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Management's Incentives to Avoid Negative Earnings Surprises
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Cited by
CHEN, S., MIAO, B., & SHEVLIN, T. (2015) · Journal of Accounting Research · doi:10.1111/1475-679x.12094 · Cited by 343
Corporate social responsibility and earnings forecasting unbiasedness
Becchetti, L., Ciciretti, R., & Giovannelli, A. (2013) · Journal of Banking & Finance · doi:10.1016/j.jbankfin.2013.05.026 · Cited by 95
Cultural Gravity Effects among Migrants: A Comparative Analysis of the EU15
Tubadji, A., & Nijkamp, P. (2015) · Economic Geography · doi:10.1111/ecge.12088 · Cited by 61
Metadata
- Authors
- Duru, A., & Reeb, D. M.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2002-04-01
- Volume
- 77
- Issue
- 2
- Pages
- 415-433
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W2062350776
- Cited by
- 438
- References
- 40
- FWCI
- 23.47
- Type
- journal article
- Language
- en
- Open access
- green
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