Reference health
IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties
31/31 checkable references clean · checked 2026-08-28
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
11 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 31 checked references that resolve
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Analyst Earnings Forecast Revisions and the Pricing of Accruals
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The Association between the Legal and Financial Reporting Environments and Forecast Performance of Individual Analysts*
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An Information Interpretation of Financial Analyst Superiority in Forecasting Earnings
resolves10.1111/1467-6281.00038
The Impact of Statutory Sanctions on the Level and Information Content of Voluntary Corporate Disclosure
resolves10.1016/s0165-4101(99)00013-0
Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?
resolves10.1111/j.1540-6261.2006.00869.x
Analysts' Selective Coverage and Subsequent Performance of Newly Public Firms
resolves10.2308/accr.2003.78.3.707
Earnings Predictability and the Direction of Analysts' Earnings Forecast Errors
resolves10.1080/17449480.2011.574409
Reclassification of Financial Assets under IAS 39: Impact on European Banks' Financial Statements
resolves10.2308/jiar.2011.10.1.85
The Effects of the Fair Value Option under IAS 39 on the Volatility of Bank Earnings
resolves10.1016/s0165-4101(01)00018-0
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
resolves10.2308/acch.2009.23.2.181
Early Adoption of SFAS No. 159: Lessons from Games (Almost) Played
resolves10.1016/1058-3300(95)90005-5
An empirical examination of the dispersion and accuracy of analyst forecasts surrounding option listing
resolves10.1111/1475-679x.00102
Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study
resolves10.2139/ssrn.1578823
Reclassification of Financial Instruments in the Financial Crisis – Empirical Evidence from the European Banking Sector
resolves10.1016/s0165-4101(98)00016-0
Underwriting relationships, analysts' earnings forecasts and investment recommendations
resolves10.1016/s0278-4254(98)10010-8
The effect of insider trading on financial analysts' forecast accuracy and dispersion
resolves10.1093/rfs/hhn053
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
resolves10.2308/accr.2003.78.1.275
The Effect of Information Complexity on Analysts' Use of That Information
resolves10.2139/ssrn.1639925
The IAS 39 October 2008 Amendment as Another Opportunity of Earnings Management: An Analysis of the European Banking Industry
resolves10.2139/ssrn.1279502
An Evaluation of FAS 159 Fair Value Option: Evidence from the Banking Industry
resolves10.2307/2490859
Methodological Issues Related to the Estimation of Financial Distress Prediction Models
The 11 references without a DOI — listed, not checked
no DOI — not checkedref4
no DOI — not checkedref8
no DOI — not checkedref15
no DOI — not checkedLoss firms and analysts" earnings forecast errors
no DOI — not checkedBoard decisions on International Financial Reporting Standards update
no DOI — not checkedReclassification of financial assets -amendments to IAS 39 financial instruments: recognition and measurement and IFRS 7 financial instruments: disclosures. IASB
no DOI — not checkedInternational Accounting Standard 39
no DOI — not checkedThe effect of ex ante earnings uncertainty on earnings response coefficients
no DOI — not checkedref34
no DOI — not checkedref35
no DOI — not checkedref39
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