Analysts’ Earnings Forecasts and Discretionary Financial Reporting Practices (Essay Sample)
After my review, I found that this paper is not difficult to write, but there are many points to cover. Teachers please pay special attention to the properties of analyst earnings forecasts in the topic, and the mandatory and discretionary financial reporting practices. The meaning of these nouns must be understood accurately.
The first requirement in the title, I think it should focus on accounting policies and earnings management
The second requirement is about how to discover earning management and how to eliminate the interference caused by different company accounting policies and accounting estimates
The third requirement should be related to the agency problem in corporate governance. On the one hand, it is supervision (audit committee, etc.); on the other hand, it is the setting of remuneration, resulting in earnings management
The content of the fourth requirement, I think there should be some differences in market efficiency and the valuation method chosen by analyst, which will also have a certain impact on investors
The impact of earning management and audit quality on the analyst forecast must be written, because this teacher has also written many related papers, and the audit quality pdf file was written by him.
The above is what I can think of, and other teachers are invited to add more.
the relationship between the properties of analyst earnings forecasts and the mandatory and discretionary financial reporting practices of the firms
Analysts’ Earnings Forecasts and Discretionary Financial Reporting Practices
Name of the Class (Course)
Name of the University
ANALYSTS’ EARNING FORECASTS AND DICRETIONARY OR MANDATORY FINANCIAL REPORTING
Earnings management is the use of various accounting techniques to produce financial statements that provide an overview of the firm's financial position. Earnings forecasts are based on the expectations of the firm's growth and profitability. Financial analysts form an integral part of the firm and the capital market by building financial models that estimate and provide prospective costs and revenues. Therefore, analysts' forecasts are important because they contribute to the valuation models of investors. Most analysts incorporate the top-down factors such as the macroeconomic factors, currencies, and economic growth rates to influence a firm's corporate growth (Hass et al, 2018, 151). The accuracy and other properties of analysts’ earnings forecasts have impacts on the financial reports.
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