Value of Accounting Numbers and Analysts' Forecast Errors

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Akintoye, I.R.; Jayeoba, O.O.; Ajibade A.T.; Olayinka, I.M.; Kwarbai, J.;
(2016)

The occurrence of accounting manipulation and creative accounting practices have consequently reduced the value of accounting numbers in the form of decreased earnings quality. Analysts use these reported earnings to make appropriate predictions and as such the underlin... View more
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