재무분석가들의 군집행동과 이익예측치의 공시시점
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 정도진 | - |
dc.date.available | 2019-08-23T03:00:25Z | - |
dc.date.issued | 2009 | - |
dc.identifier.issn | 1225-1402 | - |
dc.identifier.uri | https://scholarworks.bwise.kr/cau/handle/2019.sw.cau/35789 | - |
dc.description.abstract | This study investigates whether weak analysts announce their earnings forecasts after strong analysts’ forecast disclosures, consistent with the herding theory. The empirical results indicate that (1) weak analysts are likely to announce their earnings forecasts before strong analysts’ forecast disclosures (2) the market’s responses to leading weak analysts’ forecasts are greater than following weak analysts’ forecasts; (3) leading weak analysts’ forecasts are accurate as much as strong analysts’ forecasts; (4) following weak analysts’ forecasts are more accurate than strong analysts’ forecasts. Overall, these results imply that weak analysts choose pre- (post-) announcements before (after) strong analysts’ forecast disclosures when their earnings forecasts are (not) accurate as much as strong analysts’ forecasts. | - |
dc.format.extent | 16 | - |
dc.publisher | 한국회계정보학회 | - |
dc.title | 재무분석가들의 군집행동과 이익예측치의 공시시점 | - |
dc.title.alternative | Analysts' Herding Behavior and Forecast Release Timing | - |
dc.type | Article | - |
dc.identifier.bibliographicCitation | 회계정보연구, v.27, no.1, pp 309 - 324 | - |
dc.identifier.kciid | ART001330128 | - |
dc.description.isOpenAccess | N | - |
dc.citation.endPage | 324 | - |
dc.citation.number | 1 | - |
dc.citation.startPage | 309 | - |
dc.citation.title | 회계정보연구 | - |
dc.citation.volume | 27 | - |
dc.publisher.location | 대한민국 | - |
dc.subject.keywordAuthor | 재무분석가 | - |
dc.subject.keywordAuthor | 이익예측치 | - |
dc.subject.keywordAuthor | 군집행동 | - |
dc.subject.keywordAuthor | Analyst | - |
dc.subject.keywordAuthor | Earnings Forecasts | - |
dc.subject.keywordAuthor | Herding Behavior | - |
dc.description.journalRegisteredClass | kci | - |
Items in ScholarWorks are protected by copyright, with all rights reserved, unless otherwise indicated.
84, Heukseok-ro, Dongjak-gu, Seoul, Republic of Korea (06974)02-820-6194
COPYRIGHT 2019 Chung-Ang University All Rights Reserved.
Certain data included herein are derived from the © Web of Science of Clarivate Analytics. All rights reserved.
You may not copy or re-distribute this material in whole or in part without the prior written consent of Clarivate Analytics.