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

URN to cite this document:
urn:nbn:de:bvb:355-epub-81320
Ernstberger, Jürgen ; Krotter, Simon ; Stadler, Christian
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Date of publication of this fulltext: 05 Aug 2009 13:58


Abstract

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower ...

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