Do analysts who understand accounting conservatism exhibit better forecasting performance?

Jay Heon Jung; Sonya S. Lim; Jinhan Pae; Choong Yuel Yoo

doi:10.1111/jbfa.12254

Do analysts who understand accounting conservatism exhibit better forecasting performance?

Jay Heon Jung
, Sonya S. Lim
, Jinhan Pae
, Choong Yuel Yoo

University of London
Korea University Business School
Korea Advanced Institute of Science and Technology

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	953-985
Number of pages	33
Journal	Journal of Business Finance and Accounting
Volume	44
Issue number	7-8
DOIs	https://doi.org/10.1111/jbfa.12254
State	Published - Jul 1 2017

ASJC Scopus Subject Areas

Accounting
Business, Management and Accounting (miscellaneous)
Finance

Keywords

asymmetric timely loss recognition
career outcome
conditional conservatism
equity analyst
forecasting performance
stock recommendation

Access to Document

10.1111/jbfa.12254

Cite this

@article{c6be3ebe45ce4726ab9ce40e5eb88903,

title = "Do analysts who understand accounting conservatism exhibit better forecasting performance?",

keywords = "asymmetric timely loss recognition, career outcome, conditional conservatism, equity analyst, forecasting performance, stock recommendation",

author = "Jung, \{Jay Heon\} and Lim, \{Sonya S.\} and Jinhan Pae and Yoo, \{Choong Yuel\}",

note = "Publisher Copyright: {\textcopyright} 2017 John Wiley \& Sons Ltd",

year = "2017",

month = jul,

day = "1",

doi = "10.1111/jbfa.12254",

language = "English",

volume = "44",

pages = "953--985",

journal = "Journal of Business Finance and Accounting",