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Earnings Forecast Accuracy

Bertland, Gustaf LU and Skönnå, Jens LU (2013) BUSN69 20131
Department of Business Administration
Abstract
Title:
Earnings Forecast accuracy;
- Are earnings forecasts more accurate
in the post IFRS adoption period


Seminar date:
2013-05-30

Course:
BUSN69 Degree Project - Accounting and Auditing, 15 ECTS credits

Authors:

Gustaf Bertland and Jens Skönnå

Advisor:

Kristina Artsberg

Key words:

earnings, forecasts, accuracy, analysts, IFRS

Purpose:

The purpose of this thesis is to examine the accuracy of earnings forecasts.

Methodology:

Qualitative & Quantitative study, Wilcoxon Sign Rank Test

Theoretical perspectives:

The theoretical perspective reflects previous researches that consider behavioral, information symmetry, psychological aspects and rational theories, examines the... (More)
Title:
Earnings Forecast accuracy;
- Are earnings forecasts more accurate
in the post IFRS adoption period


Seminar date:
2013-05-30

Course:
BUSN69 Degree Project - Accounting and Auditing, 15 ECTS credits

Authors:

Gustaf Bertland and Jens Skönnå

Advisor:

Kristina Artsberg

Key words:

earnings, forecasts, accuracy, analysts, IFRS

Purpose:

The purpose of this thesis is to examine the accuracy of earnings forecasts.

Methodology:

Qualitative & Quantitative study, Wilcoxon Sign Rank Test

Theoretical perspectives:

The theoretical perspective reflects previous researches that consider behavioral, information symmetry, psychological aspects and rational theories, examines the influence of accounting standards

Empirical foundation:

The study includes 6 interviews with analysts and statistical tests of earnings forecasts compared to actual earnings. The sample consists of 40 corporations from NASDAQ OMX Stockholm, Large - and Mid Cap markets. The study includes year 2000-2010.

Conclusions:

We were able to conclude that there were different factors, which contributed to accurate earnings forecasts. We can however not conclude that forecasts accuracy has improved post IFRS adoption hence our empirical and interview results. (Less)
Please use this url to cite or link to this publication:
author
Bertland, Gustaf LU and Skönnå, Jens LU
supervisor
organization
alternative title
- Are earnings forecasts more accurate in the post IFRS adoption period?
course
BUSN69 20131
year
type
H1 - Master's Degree (One Year)
subject
keywords
accuracy, forecasts, earnings, IFRS, analysts
language
English
id
3910774
date added to LUP
2013-06-27 13:17:39
date last changed
2013-06-27 13:17:39
@misc{3910774,
  abstract     = {Title: 
Earnings Forecast accuracy; 
- Are earnings forecasts more accurate 
in the post IFRS adoption period 


Seminar date: 
2013-05-30

Course: 
BUSN69 Degree Project - Accounting and Auditing, 15 ECTS credits

Authors: 
	
Gustaf Bertland and Jens Skönnå

Advisor: 

Kristina Artsberg

Key words: 

earnings, forecasts, accuracy, analysts, IFRS 

Purpose: 

The purpose of this thesis is to examine the accuracy of earnings forecasts.

Methodology: 
	
Qualitative & Quantitative study, Wilcoxon Sign Rank Test

Theoretical perspectives: 
	
The theoretical perspective reflects previous researches that consider behavioral, information symmetry, psychological aspects and rational theories, examines the influence of accounting standards

Empirical foundation: 

The study includes 6 interviews with analysts and statistical tests of earnings forecasts compared to actual earnings. The sample consists of 40 corporations from NASDAQ OMX Stockholm, Large - and Mid Cap markets. The study includes year 2000-2010. 

Conclusions: 	

We were able to conclude that there were different factors, which contributed to accurate earnings forecasts. We can however not conclude that forecasts accuracy has improved post IFRS adoption hence our empirical and interview results.},
  author       = {Bertland, Gustaf and Skönnå, Jens},
  keyword      = {accuracy,forecasts,earnings,IFRS,analysts},
  language     = {eng},
  note         = {Student Paper},
  title        = {Earnings Forecast Accuracy},
  year         = {2013},
}