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- W2914702958 abstract "Extant research indicates that analysts underreact to prior news, and that the magnitude of underreaction to prior news is greater for prior bad news than prior good news. Recent research on accounting conservatism finds that ex-post accounting conservatism, defined as accountants' tendency to require a higher degree of verifiability for economic gains relative to economic losses, is negatively related to ex-ante accounting conservatism. We examine whether the magnitude of the differential underreaction to prior news is greater when ex-post accounting conservatism is expected to be stronger, that is, when the degree of beginning ex-ante accounting conservatism is lower. Using the beginning market-to-book ratio and an estimated reserve on the balance sheet resulting from the adoption of conservative accounting policies as proxies for ex-ante accounting conservatism, we find that the magnitude of the differential underreaction to prior news is greater when the market-to-book ratio is lower or the estimated reserve on the balance sheet is smaller. This result suggests that analysts fail to fully incorporate into their earnings forecasts the implications of accounting conservatism for earnings. Our result is robust to controlling for other factors influencing the forecast error and to different estimation methods." @default.
- W2914702958 created "2019-02-21" @default.
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- W2914702958 date "2006-01-01" @default.
- W2914702958 modified "2023-09-24" @default.
- W2914702958 title "Ex-Ante Versus Ex-Post Accounting Conservatism and Inefficiency in Analysts' Earnings Forecasts" @default.
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- W2914702958 doi "https://doi.org/10.2139/ssrn.890376" @default.
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