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Keywords: Analyst forecast revision
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2018) 31 (4): 531–550.
Published: 05 November 2018
...-relevance and use by financial analysts. Design/methodology/approach The study tests the associations between CI, OCI, share returns and financial analyst forecast revisions. Findings Results show that comprehensive income is less value-relevant than net income, regardless of reporting location...
