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
DOI to cite this document:: 10.5283/epub.8132

Ernstberger, Jürgen ; Krotter, Simon ; Stadler, Christian

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Date of publication of this fulltext: 05 Aug 2009 13:58

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Item type:	Article
Journal or Publication Title:	Business research
Publisher:	Verband der Hochschullehrer für Betriebswirtschaft
Volume:	1
Number of Issue or Book Chapter:	1
Page Range:	pp. 26-53
Date:	May 2008
Institutions:	Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Financial Accounting and Auditing (Prof. Dr. Axel Haller)
Dewey Decimal Classification:	300 Social sciences > 330 Economics
Status:	Published
Refereed:	Unknown
Created at the University of Regensburg:	Unknown
Item ID:	8132

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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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