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- W1990708181 abstract "We find that analyst forecasts of earnings per share occur in nickel intervals at a much greater frequency than do actual earnings per share. Analysts who round their earnings per share forecasts to nickel intervals exhibit characteristics of analysts who are less informed, exert less effort, and have fewer resources. Rounded forecasts are less accurate and the negative relation between rounding and forecast accuracy increases as the rounding interval increases from nickel to dime, quarter, half-dollar, and dollar. An examination of announcement period returns reveals that market expectations more closely align with consensus forecasts including rounded forecasts and then correct toward the more accurate consensus forecasts excluding rounded forecasts. Finally, exclusion of rounded forecasts decreases forecast dispersion." @default.
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- W1990708181 date "2005-07-01" @default.
- W1990708181 modified "2023-10-01" @default.
- W1990708181 title "Rounding of Analyst Forecasts" @default.
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- W1990708181 doi "https://doi.org/10.2308/accr.2005.80.3.805" @default.
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