Creative accounting and investment analysts response

Article Abstract:

A survey of stockbroker analysts' evaluations of corporate accounts was carried out in London, England in 1990. The analysts tended to have low correction rates for window dressing and appeared not to include creative accounting in their analysis. The timing was at the end of a bull market and this could have affected the experience of younger analysts. Analysts may also seek further information rather than correcting statements. Further research is necessary in order to assess the significance of this research for financial markets.

Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Analysis, Accounting, Financial statements

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Accounting information and analyst stock recommendation decisions: a content analysis approach

Article Abstract:

Research conducting content analysis of financial companies' records is presented. The focus of the analysis is to observe the type of information used by sell-side equity analysts for stock recommendations. It is concluded that analysts use several references besides accounting information.

Financial analysts, Stock price forecasting

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Twenty-five years of the Taffler z-score model: does it really have predictive ability?

Article Abstract:

The performance of the Taffler z-score model over a 25-year period is evaluated. Results indicate that the model has clear predictive ability and is better than other statistical failure prediction approaches.

United Kingdom, Science & research, Research, Models, Evaluation, Bankruptcy, Prediction theory, Company bankruptcy, Report, Standard scores (Statistics)

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