Key Performance Indicators and Analysts' Earnings Forecast Accuracy: An Application of Content Analysis

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Alireza Dorestani; Zabihollah Rezaee;
  • Journal: Asian Academy of Management Journal of Accounting and Finance, volume 7, issue 2, pages 79-102
  • Subject: Key Performance Indicators (KPI), non-financial KPIs, analysts, analysts forecast accuracy

We examine the association between the extent of change in key performance indicator (KPI) disclosures and the accuracy of forecasts made by analysts. KPIs are regarded as improving both the transparency and relevancy of public financial information. The results of usin... View more
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