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Financial analysts provide information in their research reports and thereby help forming expectations of a firm’s future business performance. Thus, it is essential to recognize analysts who provide the most precise forecasts, and the accounting literature identifies characteristics that help finding the most accurate analysts. Tanja Klettke detects new relationships and identifies two new determinants of earnings forecast accuracy. These new determinants are an analyst’s “general forecast effort” and the “number of supplementary forecasts”. Within two comprehensive empirical investigations she proves these measures’ power to explain accuracy differences. Tanja Klettke’s research helps investors and researchers to identify more accurate earnings forecasts.   Contents   ·        Analysts’ general forecast effort as forecast accuracy determinant ·        Impact of forecast effort on analysts’ career prospects ·        Analysts’ issuance of supplementary forecasts as forecast accuracy determinant   Target Groups ·       Academics and students in the fields of finance and accounting   ·       Financial analysts, professional capital market investors, and anyone who is interested in analysts’ earnings forecasts    The Author Dr. Tanja Klettke received her doctoral degree from the University of Cologne under the supervision of Prof. Dr. Carsten Homburg (Department of Business Administration and Management Accounting).  .

Corporate profits --- Forecasting. --- Corporate earnings --- Corporate net income --- Earnings (Business) --- Net income, Corporate --- Corporations --- Profit --- Finance --- Finance. --- Finance, general. --- Funding --- Funds --- Economics --- Currency question

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Corporations --- Profit --- Net income --- Business --- Capital --- Distribution (Economic theory) --- Economics --- Finance --- Surplus (Economics) --- Surplus value --- Wealth --- Income --- Risk --- Industrial economics --- Financial analysis

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Audit --- Financial management --- accounting --- boekhoudkundige rapportering --- financiële verslaggeving --- resultatenrekeningen --- boekhouding, controle --- Assets (Accounting) --- Corporate profits --- Financial statements. --- Accounting. --- Assets (Accounting). --- Financial statements --- Balance sheets --- Corporate financial statements --- Earnings statements --- Financial reports --- Income statements --- Operating statements --- Profit and loss statements --- Statements, Financial --- Accounting --- Bookkeeping --- Business records --- Corporation reports --- Corporate earnings --- Corporate net income --- Earnings (Business) --- Net income, Corporate --- Corporations --- Profit --- Asset requirements --- Finance

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Personnel management --- Bedrijfseconomie --- Economie industrielle --- Corporate profits --- -331.241 --- 658 --- P492 --- Profit-sharing --- -Deferred profit sharing plans --- Profit sharing plans --- Employee fringe benefits --- Incentives in industry --- Wages --- Cooperation --- Producer cooperatives --- Corporate earnings --- Corporate net income --- Earnings (Business) --- Net income, Corporate --- Corporations --- Profit --- vermogensaanwasdeling --- bedrijfseconomie --- Nederland --- Finance --- -vermogensaanwasdeling --- 331.241 --- Deferred profit sharing plans

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Prouvy, avril 1922. Profitant des besoins gigantesques de la reconstruction dans le Nord après la première guerre mondiale, un petit industriel, en quête d’une affaire florissante, fonde la Société anonyme française Eternit. Objectif : produire des matériaux de couverture en amiante-ciment bon marché et en grande série. Cette firme, par l’absorption de concurrents, par l’implantation sur le marché des tubes et une stratégie commerciale agressive, acquiert rapidement un leadership. Les années 1955-1975 sont euphoriques, la demande, suscitée, est effrénée. Le territoire national est quadrillé par de nouvelles usines, la productivité et la pénétration outre-mer et dans le tiers monde sont poussées au maximum. Dès le départ, cette réussite est fondée sur un matériau dont la nocivité est connue depuis la fin du xixe siècle : l’amiante. Pendant des décennies, l’entreprise détruit le capital humain. Actuellement, l’amiante cause en France 10 décès par jour, 3 000 par an ; 100 000 sont à prévoir d’ici 2025, une hécatombe à laquelle participe largement l’Eternit française. À l’aide d’archives, de la presse économique, de témoignages, ce livre interroge pour la première fois le processus de domination d’une branche, les tests de la rentabilité capitaliste, les techniques, les métiers d’une industrie de la mort, la progression des maladies d’Eternit. L’amiante n’est interdit en France qu’en 1997, après 20 ans d’attente, en Europe qu’en 2005. Un problème capital est posé : que vaut la vie humaine au regard du profit ?

Asbestos industry --- Corporate profits --- History. --- Health aspects --- Building materials industry --- Mineral industries --- Corporate earnings --- Corporate net income --- Earnings (Business) --- Net income, Corporate --- Corporations --- Profit --- Finance --- histoire --- risque --- industrie --- Eternit --- amiante --- profit --- Asbestos in building --- Employers' liability --- Industrialists --- Amiante --- Amiante dans la construction --- Employeurs --- Industriels --- History --- Professional ethics --- Industrie --- Histoire --- Responsabilité --- Déontologie --- Economic history --- Asbestos --- Industry and public health --- 20th century