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- W764465668 abstract "This study examines the reliability of earnings forecasts that companies provide prior to listing 506 companies that listed on the JSE Securities Exchange SA from the 1st January 1980 to the 31st December 1998 are analysed. Earnings forecasts reflected in the company prospectuses were compared with actual corresponding earnings. The study shows that pre-listing earnings forecasts were inherently understated by approximately 14, 3% and that company size, JSE sector and GDP growth had significant associations with the forecast error." @default.
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- W764465668 date "2003-01-01" @default.
- W764465668 modified "2023-09-23" @default.
- W764465668 title "The reliability of pre-listing earnings forecasts on the JSE" @default.
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- W764465668 doi "https://doi.org/10.1080/10293523.2003.11082446" @default.
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