Accounting standards and analysts' forecasts: the impact of FRS3 on analysts' ability to forecast EPS

Acker, D., Horton, J. & Tonks, I. (2002). Accounting standards and analysts' forecasts: the impact of FRS3 on analysts' ability to forecast EPS. Journal of Accounting and Public Policy, 21(3), 193-217. https://doi.org/10.1016/S0278-4254(02)00049-2
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