Zoekopdracht: faculteit: "FEB" en publicatiejaar: "2006"

AuteurA. de Boer
TitelAnalysts forecast revisions after detection of earnings management: Evidence from Continental Europe.
BegeleidersA.C. Hodgson, I. Goncharov
FaculteitFaculteit Economie en Bedrijfskunde
SamenvattingThis thesis provides evidence that analysts don’t adjust recommendations very often. Nevertheless, when the Modified Jones Model shows signs of earnings management, analysts adjusted significantly more recommendations after the publication of the model than they did before. This thesis shows the use of the Modified Jones Model in four different countries before and after the publication of the model and the differences therein. It shows the Modified Jones Model can be, in some circumstances used as a helpful tool to identify companies that need to be more closely examined.
Soort document scriptie master