How Do Financial Analysts Respond to Precision and Tone in Management Revenue Forecast Arguments During Times of Heightened Uncertainty? – Some Evidence from Europe

2020 ◽  
Author(s):  
Kristian Hursti
Keyword(s):  
Financial Analysts ◽  
Revenue Forecast

Comprehensive Income: which potential effects on firms' performance evaluation and users' decision process?

2016 ◽  
pp. 55-94
Author(s):  
Pier Luigi Marchini ◽  
Carlotta D'Este
Keyword(s):  
Performance Evaluation ◽  
Decision Process ◽  
Financial Analysts ◽  
Listed Companies ◽  
Financial Statement ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Gains And Losses ◽  
The Impact

The reporting of comprehensive income is becoming increasingly important. After the introduction of Other Comprehensive Income (OCI) reporting, as required by the 2007 IAS 1-revised, the IASB is currently seeking inputs from investors on the usefulness of unrealized gains and losses and on the role of comprehensive income. This circumstance is of particular relevance in code law countries, as local pre-IFRS accounting models influence financial statement preparers and users. This study aims at investigating the role played by unrealized gains and losses reporting on users' decision process, by examining the impact of OCI on the Italian listed companies RoE ratio and by surveying a sample of financial analysts, also content analysing their formal reports. The results show that the reporting of comprehensive income does not affect the financial statement users' decision process, although it statistically affects Italian listed entities' performance.

The Rationality of Financial Analysts' Forecasts of Earnings

CFA Digest ◽  
1999 ◽  
Vol 29 (3) ◽  
pp. 32-33
Author(s):  
Laurie Effron
Keyword(s):  
Financial Analysts

A Seminar for Financial Analysts

1956 ◽  
Vol 12 (1) ◽  
pp. 93-95
Author(s):  
Marshall D. Ketchum
Keyword(s):  
Financial Analysts
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