L'impact d'une nouvelle norme en matière d'information sectorielle sur les prévisions des analystes financiers

Sakina Allioualla and Claude Laurin

ACCRA, 2002, vol. 8, issue 1, 69-88

Abstract: Recent literature on a renewed approach on line-of-business reporting show that, under SFAS 131, firms tend to disclose more information than under SFAS 14. However, the current literature is silent on the usefulness of the new ion-formation disclosed. The purpose of this study is to assess the usefulness on new line-of-business reporting by analyzing the impact of the this information on the financial analysts? previsions of EPS. For a sample of early adopters, our results show that financial analysts? prevision of EPS are more precise when based on information disclosed under SFAS 131 than information disclosed under SFAS 14.

Date: 2002
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