Understanding Analysts' Use of Macroeconomic News.

Συγγραφείς: Dai, Ruiting¹ (AUTHOR), Ding, Hui² (AUTHOR) dinghui@sjtu.edu.cn, Zhang, X. Frank¹ (AUTHOR)

Πηγή: Journal of Accounting, Auditing & Finance. Oct2025, Vol. 40 Issue 4, p1197-1229. 33p.

Θεματικοί όροι: *ECONOMIC forecasting, *EARNINGS forecasting, *SECURITIES analysts, *STOCKS (Finance), *ECONOMIC indicators, *BUSINESS cycles, COGNITIVE bias

The Spillover of Shareholder Litigation Risk and Corporate Voluntary Disclosure.

Συγγραφείς: Miao, Senlin¹ (AUTHOR), Ai, Mengchao² (AUTHOR), Bai, John³ (AUTHOR) j.bai@northeastern.edu, Chen, Ting⁴ (AUTHOR), Sun, Amy X.⁵ (AUTHOR)

Πηγή: Journal of Accounting, Auditing & Finance. Jul2025, Vol. 40 Issue 3, p799-831. 33p.

Θεματικοί όροι: *EARNINGS management, *EARNINGS forecasting, *DISCLOSURE, LEGAL judgments, CROSS-sectional method

Bold Recommendation, Analyst Coverage, and Stock Return.

Συγγραφείς: Cheong, Foong Soon¹ (AUTHOR), Lee, Changhee² (AUTHOR) clee6@ramapo.edu

Πηγή: Journal of Accounting, Auditing & Finance. Jan2025, Vol. 40 Issue 1, p218-240. 23p.

Θεματικοί όροι: *RATE of return on stocks, *EARNINGS forecasting, *FORECASTING, ANIMAL herds, HERDING

Once Is Not Enough: An Analysis of Management Updates of Annual Earnings Forecasts.

Συγγραφείς: Tang, Michael (Minye)¹ (AUTHOR) mtang@fiu.edu, Yao, Li² (AUTHOR), Zarowin, Paul³ (AUTHOR)

Πηγή: Journal of Accounting, Auditing & Finance. Nov2025, p1.

Θεματικοί όροι: *EARNINGS forecasting, *FORECASTING, *INVESTORS, *MANAGEMENT information systems, ORGANIZATION management

Building Better Measures of Analyst Disagreement Around Earnings: Implications for Disagreement, Trading Volume, and Returns.

Συγγραφείς: Driskill, Matthew W.¹ (AUTHOR) matthew.driskill@ufl.edu

Πηγή: Journal of Accounting, Auditing & Finance. Oct2025, p1.

Θεματικοί όροι: *SECURITIES trading volume, *EARNINGS forecasting, *RATE of return, *EARNINGS announcements, *UNCERTAINTY (Information theory)

Natural Disasters and Meeting‐or‐Beating Earnings Benchmarks.

Συγγραφείς: Park, Jonghan¹ (AUTHOR) parkjonghan@cuhk.edu.cn, Zhang, Tianming² (AUTHOR)

Πηγή: Accounting & Finance. Nov2025, p1. 19p.

Θεματικοί όροι: *NATURAL disasters, *EARNINGS forecasting, *ACCOUNTING, *PROFITABILITY, *EARNINGS management

Does the Adoption of iXBRL Improve Data Usability? Evidence From Future Earnings Response Coefficients.

Συγγραφείς: Zhang, Yimei¹ (AUTHOR) yimei.zhang@montana.edu, Shan, Yuxin² (AUTHOR)

Πηγή: Journal of Corporate Accounting & Finance (Wiley). Oct2025, Vol. 36 Issue 4, p49-88. 40p.

Θεματικοί όροι: *XBRL (Document markup language), *EARNINGS forecasting, *DISCLOSURE in accounting, *FINANCIAL markets, *INVESTORS, DATA quality

Εταιρία/Οντότητα: UNITED States. Securities & Exchange Commission

Earnings Expectations and Educational Sorting: An Ex‐Ante Perspective on Returns to University Education.

Συγγραφείς: Angelov, Nikolay¹ (AUTHOR), Johansson, Per^2,3 (AUTHOR), Lindahl, Mikael⁴ (AUTHOR), Pihl, Ariel⁴ (AUTHOR) ariel.pihl@economics.gu.se

Πηγή: Journal of Applied Econometrics. Oct2025, p1. 20p. 4 Illustrations.

Θεματικοί όροι: *EARNINGS forecasting, *ECONOMIC impact, *SOCIOECONOMIC status, HIGHER education, ACADEMIC achievement, EDUCATIONAL benefits, HIGH school students

Γεωγραφικοί όροι: STOCKHOLM (Sweden), SWEDEN

Dual Deterrent Effects of Randomized On‐Site Inspections on Voluntary Information Disclosure: Evidence From Voluntary Management Earnings Forecasts.

Συγγραφείς: Gu, Fenling¹ (AUTHOR), Tian, Boyuan¹ (AUTHOR), Ma, Yixian² (AUTHOR) 270753@nau.edu.cn

Πηγή: Managerial & Decision Economics. Oct2025, Vol. 46 Issue 7, p3783-3805. 23p.

Θεματικοί όροι: *DISCLOSURE, *EARNINGS forecasting, *GOVERNMENT agencies, *ORGANIZATION, *MARKET volatility, *LEGAL sanctions, SAMPLING (Process)

Εταιρία/Οντότητα: CHINA. Securities Regulatory Commission

Categorical Atypicality and Evaluation Accuracy: Who Make More Accurate Evaluations of Atypical Firms?

Συγγραφείς: Wang, Pengfei¹ (AUTHOR) pengfei.wang@bi.no, Liu, Jingjiang^2,3 (AUTHOR)

Πηγή: Journal of Management Studies (John Wiley & Sons, Inc.). Oct2025, p1. 41p. 6 Illustrations.

Θεματικοί όροι: *FINANCIAL analysts, *EARNINGS forecasting, *STATISTICAL reliability, *COMPLEX organizations, EVALUATION methodology, CLASSIFICATION, EVALUATORS

Γεωγραφικοί όροι: UNITED States

WHY COMPANY GUIDANCE MATTERS.

Συγγραφείς: MILSTEAD, DAVID (AUTHOR) David.Milstead@futurenet.com

Πηγή: Kiplinger Personal Finance. Jan2026, Vol. 80 Issue 1, p62-63. 2p. 1 Color Photograph.

Θεματικοί όροι: *EARNINGS forecasting, *STOCKS (Finance), *FINANCIAL performance, *DECISION making in investments, *PORTFOLIO management (Investments), *BUSINESS forecasting, *FORECASTING

Information Discovery by Analysts.

Συγγραφείς: Daniel, Naveen D., Lee, Sang Mook, Naveen, Lalitha

Πηγή: Journal of Accounting, Auditing & Finance; Oct2025, Vol. 40 Issue 4, p1350-1379, 30p

Θεματικοί όροι: SECURITIES analysts, EARNINGS per share, EARNINGS forecasting, INVESTMENT information, BUSINESS informatics, INFORMATION retrieval, STOCKHOLDER wealth, ECONOMIC impact

Shaping the Information Environment: International Evidence on Financial Reporting Frequency and Analysts' Earnings Forecast Errors.

Συγγραφείς: Filip, Andrei¹ (AUTHOR) a.filip@ieseg.fr, Liu, Junqi² (AUTHOR), Moraru-Arfire, Andreea³ (AUTHOR)

Πηγή: Journal of Accounting, Auditing & Finance. Jul2024, Vol. 39 Issue 3, p754-785. 32p.

Θεματικοί όροι: *EARNINGS forecasting, *FINANCIAL statements, *QUARTERLY reports, *FINANCIAL analysts, INFORMATION needs

Γεωγραφικοί όροι: JAPAN

The Corroboration Role of Management Earnings Forecasts in Private Loan Markets.

Συγγραφείς: Gao, Xinghua¹ (AUTHOR), Jia, Yonghong² (AUTHOR) yonghong@iastate.edu, Krupa, Nicholas R.³ (AUTHOR), Tucker, Jennifer Wu⁴ (AUTHOR)

Πηγή: Journal of Accounting, Auditing & Finance. Jul2024, Vol. 39 Issue 3, p903-930. 28p.

Θεματικοί όροι: *EARNINGS management, *EARNINGS forecasting, *LOANS, *LOAN originations, *EXECUTIVE ability (Management), *SYNDICATED loans

ESG News, Future Cash Flows, and Firm Value.

Συγγραφείς: DERRIEN, FRANÇOIS (AUTHOR), KRÜGER, PHILIPP (AUTHOR), LANDIER, AUGUSTIN (AUTHOR), YAO, TIANHAO (AUTHOR) tianhaoyao@smu.edu.sg

Πηγή: Journal of Finance (John Wiley & Sons, Inc.). Sep2025, p1. 56p. 7 Illustrations.

Θεματικοί όροι: *EARNINGS forecasting, *CASH flow, *SECURITIES analysts, *CORPORATE communications, *SALES forecasting, SUSTAINABILITY, ENTERPRISE value

Do financial analysts providing long-horizon forecasts accurately forecast near-term earnings?

Συγγραφείς: Jeong, Jinhoon¹ (AUTHOR), Lee, Sejoong¹ (AUTHOR) lee0819@uos.ac.kr, Jeon, Sungmin² (AUTHOR)

Πηγή: Applied Economics Letters. Aug2025, p1-8. 8p. 3 Illustrations.

Θεματικοί όροι: *EARNINGS forecasting, *FINANCIAL analysts, *STATISTICAL correlation, *EARNINGS announcements, *FORECASTING

Can financial statement comparability mitigate the adverse impacts of financial reporting complexity? Evidence from hedge accounting.

Συγγραφείς: Chang, Yao-Lin¹, Liu, Chi-Chun², Lin, Chun-Yang¹ chunyanglin@ntub.edu.tw

Πηγή: Journal of Accounting Review. Jul2025, Vol. 81, p1-40. 40p.

Θεματικοί όροι: *EARNINGS forecasting, *ACCOUNTING standards, *FORECASTING, *FINANCIAL statements standards, *FINANCIAL instruments, *FINANCIAL statements, JUDGMENT (Psychology)

Spillover Effects of the Registration-Based IPO Reform on Analyst Earnings Forecast Quality.

Συγγραφείς: Li, Qinyang¹ (AUTHOR), Huang, Lu¹ (AUTHOR), Cao, Wentao¹ (AUTHOR), Chen, Yinying² (AUTHOR) chenyinying@cqu.edu.cn

Πηγή: Emerging Markets Finance & Trade. 2025, Vol. 61 Issue 10, p2895-2915. 21p.

Θεματικοί όροι: *EARNINGS forecasting, *GOVERNMENT business enterprises, *INTANGIBLE property, *DISCLOSURE, *GOING public (Securities)

ESG Rating Agency Coverage and Analysts' Earnings Forecasts: Evidence from China.

Συγγραφείς: Cheng, Mian¹ (AUTHOR), Ji, Li² (AUTHOR), Tsang, Albert¹ (AUTHOR) zengxl@sustech.edu.cn, Xu, Zijian³ (AUTHOR)

Πηγή: Emerging Markets Finance & Trade. 2025, Vol. 61 Issue 11, p3332-3358. 27p.

Θεματικοί όροι: *RATING agencies (Finance), *EARNINGS forecasting, *INFORMATION asymmetry, *FINANCIAL analysts, *ENVIRONMENTAL, social, & governance factors, *FINANCIAL performance, SAMPLING errors

Γεωγραφικοί όροι: CHINA

How Do Investors Benefit From Firms' Simultaneous Issuance of Multiyear Earnings Forecasts?

Συγγραφείς: Lee, Caroline¹ (AUTHOR), Basu, Sudipta² (AUTHOR) Sudipta.Basu@temple.edu

Πηγή: Journal of Business Finance & Accounting. Aug2025, Vol. 52 Issue 4, p1985-2009. 25p.

Θεματικοί όροι: *EARNINGS forecasting, *BUSINESS valuation, *FINANCIAL market reaction, *EFFICIENT market theory, *BUSINESS forecasting, *INVESTORS, *FINANCIAL performance